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the law firm, the May return, and the January return are
identical in content. All three reflect the claiming of joint
filing status as well as an exemption for Mrs. Noonan, in
addition to those for petitioner and the four children. The
parties have stipulated that the May and January returns each
have the original signature of petitioner and a copy of Mrs.
Noonan's signature.
In February 1993, petitioner received notification from the
IRS that the January return had been received. According to this
letter, petitioner had claimed an incorrect amount as estimated
tax payment credits and still owed an additional amount due to
additions to tax for failure to timely file and pay estimated tax
and interest. Between June 7, 1993, and May 23, 1994, a refund
from Mrs. Noonan's 1992 Federal income tax return and additional
amounts from petitioner's and Mrs. Noonan's separate 1993 Federal
returns were used to satisfy assessed additions to tax and
interest for 1988. On November 21, 1994, petitioner received a
letter from the IRS indicating that all taxes, additions to tax,
and interest for the 1988 taxable year had been paid.
Filing Status
A husband and wife may file a joint return. Sec. 6013. A
joint return generally must be signed by both spouses. Sec.
1.6013-1(a)(2), Income Tax Regs. However, we have held that a
return may be a joint return even though the signature of one
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