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We thus have carved out an exception to the general rule that a
tax return must be signed by both spouses in order for the return
to constitute a joint return if one spouse has signed the return
and if the nonsigning spouse intended the return to be a joint
return. It does not follow that in the absence of both spouses'
signatures on a joint return, a valid tax return has been filed
merely because the couple intended the form to be their joint
return. Taxpayers may not circumvent the signature requirement
simply by attempting to elect to file a joint return.
Accordingly, petitioner and Mrs. Olpin's intent to file a
joint tax return has no bearing on whether they actually filed a
valid return.
As a matter of law, we find that petitioner did not file a
valid 1995 Federal income tax return and must compute his tax on
the basis of a married individual filing separately. Respondent
thus is entitled to a grant of summary judgment.
We have carefully considered all arguments made by
petitioner and find them either irrelevant or without merit to
the extent they are not specifically addressed herein.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011