- 38 -
(1930) (signature requirement may not be waived by IRS personnel
for purposes of statute of limitations); Bachner v. Commissioner,
81 F.3d 1274, 1279-1280 (3d Cir. 1996) (to same effect); Doll v.
Commissioner, 358 F.2d 713, 714 (3d Cir. 1966) (to same effect
where purported joint return lacked signature of either spouse),
affg. T.C. Memo. 1965-191.
Thus, we are satisfied that the 1994 Form 1040 was not a
valid joint return, the notice of deficiency was properly issued
to petitioner alone, and petitioner is not entitled to the income
tax rates applicable to joint filers.
Addition to Tax and Accuracy-Related Penalty
In the notice of deficiency respondent determined an
addition to tax under section 6651(a)(1) and an accuracy-related
penalty under section 6662(a). In both his petition and his
amended petition, petitioner assigned error with respect to
respondent’s determination of the deficiency, but he did not do
so with respect to either the addition to tax or the accuracy-
related penalty. Respondent, in a letter to petitioner
initiating informal discovery before trial, and also in his trial
memorandum, stated that these issues would be treated as conceded
by petitioner because they were not mentioned in the petition.
See Rule 34(b)(4). Petitioner, in his trial memorandum, asserted
that the addition to tax and accuracy-related penalty were in
dispute. Nonetheless, petitioner, on brief, still did not
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