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return for a taxable year and the time prescribed for filing has
expired, the taxpayer may nevertheless make a joint return with
his or her spouse, subject to specified limitations. One such
limitation is that the election to make a joint return may not be
made after a notice of deficiency for the year at issue has been
mailed to either spouse, if the spouse files a timely petition
with the Tax Court. Sec. 6013(b)(2)(C). A joint return filed
pursuant to section 6013(b)(1) constitutes the spouses’ return
for the taxable year. Sec. 6013(b)(1).
Petitioner argues that the submission of the 1994 Form 1040
by his authorized representative to the revenue agent examining
his 1994 taxable year, where the agent requested that it be
submitted to her and represented that it should be considered
filed, coupled with the failure of the Internal Revenue Service
subsequently to advise petitioner that the 1994 Form 1040 had not
been accepted, should constitute an election to make a joint
return under section 6013(b). We hold that no election was made,
because the 1994 Form 1040 was not a valid joint return.
Entitlement to joint filing status requires the filing of a
valid joint return. Thompson v. Commissioner, 78 T.C. 558
(1982). A return that is not signed by either spouse, as in the
instant case, is not a valid return. Olpin v. Commissioner, 270
F.3d 1297, 1300 (10th Cir. 2001), affg. T.C. Memo. 1999-426.
Thus, regardless of whether the submission of the 1994 Form 1040
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