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something was wrong. However, the evidence in the record of the
instant case causes us to conclude that Nancy's failure to
inquire is excusable under section 6013(e)(1)(C). Nancy did not
realize that she had not signed the 1981 tax return, because (1)
she had two small children to attend to, (2) she did not
contribute to the tax return preparation; and (3) Sheldon's and
Nancy's tax returns were usually filed with extensions of time,
and were not usually signed at the same time every year. See
supra table 1.
We do not suggest that a taxpayer who fails to sign a tax
return is better off, for section 6013(e)(1)(C) purposes, than
one who does sign the tax return. The taxpayer must explain the
failure, and must dispel any notion that he or she simply chose
to turn a blind eye to--by preferring not to know of--facts fully
disclosed on a tax return, of such a numerical magnitude as would
reasonably put him or her on notice that further inquiry would
need to be made. Bokum v. Commissioner, 94 T.C. at 148.
On the totality of the instant case's record, we are
satisfied that Nancy's failure to inquire about the 1981 tax
return is reasonable. In this circumstance, she did not see the
tax return, and so it is understandable and excusable that the
zero tax liability did not come to her attention and did not set
off any alarms.
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