Sandrus L. Collier - Page 18

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               With respect to Ms. Collier’s contention that she did not              
          jointly file a tax return with Mr. Collier for taxable year 1990            
          or taxable year 1991, the parties stipulated that Ms. Collier and           
          Mr. Collier filed their tax returns for those years on April 15,            
          1991, and April 15, 1992, respectively.  Ms. Collier argues that            
          we should disregard that stipulation.  In support of that argu-             
          ment, Ms. Collier asserts:                                                  
                    A visual inspection of the 1990 and 1991 returns                  
               shows that petitioner did not sign the 1990 return and                 
               that the “Sandrus Collier” signature appearing on the                  
               1991 return is different from the signature on the 1987                
               and 1989 returns.  Both parties here must have made a                  
               mutual mistake when entering into the stipulation                      
               * * *.                                                                 
               We shall not disregard the parties’ stipulations of fact               
          that Ms. Collier and Mr. Collier filed their tax return for each            
          of the taxable years 1990 and 1991 unless justice requires us to            
          do so.  Rule 91(e).  We conclude that justice does not require us           
          to disregard those stipulations.                                            
               Assuming arguendo that Ms. Collier did not sign the 1990               
          joint return and the 1991 joint return, on the instant record, we           
          find that any such facts are not contrary to the parties’ stipu-            
          lations of fact that Ms. Collier and Mr. Collier filed their tax            

          were to find, contrary to the parties’ stipulation, that Ms.                
          Collier did not file tax returns for 1990 and 1991 jointly with             
          Mr. Collier, Ms. Collier would not be entitled for those years to           
          relief under sec. 6015(f).  See sec. 6015; Rev. Proc. 2000-15,              
          sec. 4.01(1), 2000-1 C.B. 447, 448.                                         

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