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B. Joint Return
As a second preliminary matter, we deal briefly with the
issue of whether petitioner and Mrs. Ishizaki filed a joint
return for 1995 within the meaning of section 6015. While
statements in the petition can be read to argue that the return
at issue was not a proper joint return of petitioner and Mrs.
Ishizaki, and testimony indicates that Mrs. Ishizaki signed
petitioner’s name to the document, we conclude that petitioner
has conceded any contention in this regard. The statement of
“POINTS AND AUTHORITIES” attached to petitioner’s brief includes
the following: “In this case the IRS has taken the position that
a joint return has been filed and the petitioner accedes to that
position due to his allowing his former spouse to have control
over all of his finances and taxes during the term of the
marriage.” Petitioner also states in the body of his brief:
“The parties stipulated that they filed a joint tax return for
1995 satisfying Sec. 6013(e)(1)(A).” Thus, although former
section 6013(e) is not at issue, and petitioner’s
characterization is more explicit than the language used in the
parties’ stipulations, it is clear that no question of filing
status is being advanced. We therefore turn to whether
petitioner is eligible for relief from the joint and several
liability otherwise following from the joint return filed.
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