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$14,686.00 on line 57 * * *. It could be Form W-2 (for wage
income), Form W-2G (for gambling winnings), or Form 1099-R
(for pension income). * * *
Your return doesn’t show your signature(s). Please sign
the declaration below and note the additional requirements
that may apply to you:
1. If this is a joint return, both husband and wife must
sign the declaration.
Petitioner concedes that the return lacked Mrs. White’s
signature, but he asserts that he signed the return on April 5,
1998. Respondent has failed to explain this letter and his
position that no return was filed until December 1, 2000. Based
on this record we find that the return received by respondent as
acknowledged in the letter dated May 30, 2000, contained
petitioner’s signature. Moreover, petitioner’s failure to attach
a Form W-2 to the return does not render the return insufficient.
Blount v. Commissioner, supra at 387.
Petitioner signed a copy of the original return a second
time on September 30, 2000, and a third time on November 28,
2000. He testified that he re-signed the return either at the
request of respondent’s revenue agent who had been conducting the
audit of petitioner’s prior returns, or in response to a letter
sent by respondent informing petitioner that the return required
an original signature. We note that the revenue officer
acknowledged receipt of petitioner’s 1992 and 1993 returns by
letter dated March 19, 1997; however, this letter does not
acknowledge petitioner’s 1997 return. Petitioner appears to have
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Last modified: May 25, 2011