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no income in 1988. Mrs. Noonan testified that if she had known
that petitioner had paid all tax liabilities related to taxable
year 1988, she would have signed the 1988 Federal return
submitted by petitioner.
On June 9, 1992, Ms. Burton mailed a letter to petitioner
advising him that she was unable to obtain Mrs. Noonan's
signature and that he should file a 1988 Federal return as head
of household or married filing separate. Ms. Burton did not file
the May return for the Noonans.
On June 12, 1992, Ms. Burton mailed Mrs. Noonan a Form 1040
for taxable year 1988. Prior to mailing the Form 1040, Ms.
Burton filled in the following information: Mrs. Noonan's name
and address, her Social Security number, and zero gross income.
Mrs. Noonan completed the Form 1040 and returned it to the IRS.
Mrs. Noonan's 1988 Federal return was received by the IRS on July
1, 1992. On the return, Mrs. Noonan reported no income, claimed
one exemption, and claimed married filing separate status.
On November 19, 1992, petitioner received a letter from the
IRS indicating that a 1988 Federal return had not been filed by
him. On January 3, 1993, petitioner filed another copy of the
1988 Federal return (the January return) reflecting his original
signature and a copy of the signature of Mrs. Noonan. The tax
shown thereon was paid. The original Form 1040 prepared in
conjunction with the indemnification agreement and retained by
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