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The IRS' tax account transcripts for the 1995 tax year
originally recorded the receipt of the purported return as the
filing of a joint income tax return by petitioner and Mrs. Olpin.
The IRS, however, on or about September 14, 1998, "reversed" its
original processing of the purported return to reflect that a
valid return was not filed by petitioner.
Although Mrs. Olpin stated in a sworn affidavit that in 1996
she intended to file a joint income tax return with petitioner
for tax year 1995, Mrs. Olpin signed and filed an individual
Federal income tax return with a filing status of married filing
separately for tax year 1995 on or about February 9, 1998. In
her affidavit, Mrs. Olpin explained that during the course of a
chapter 13 bankruptcy proceeding that she initiated, the IRS
filed a proof of claim asserting a tax liability for the 1995 tax
year. Mrs. Olpin further explained that the proof of claim was
based upon unreported income for Nathan Olpin and upon an
unsigned joint tax return for the year in issue. Mrs. Olpin's
affidavit also stated that because she had no independent
knowledge of petitioner's income and had not seen the unsigned
tax return, she signed and filed a separate 1995 individual
Federal income tax return at the suggestion of the IRS.
Petitioner nevertheless contends that he and Mrs. Olpin
filed a valid joint Federal income tax return for the 1995 tax
year. He argues that the subsequent filing of a separate Federal
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