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returns were filed a joint return could have been filed. Under
section 6013(b)(2), a joint return may not be filed, subsequent
to filing separate returns, after the expiration of 3 years from
the last date prescribed by law for filing the return for such
taxable year. The 3-year period of limitations for filing a
joint return under section 6013(b) for the 1995 taxable year
expired on April 15, 1999. Furthermore, section 6013(b)(2)
provided that no election could be made “unless there is paid in
full at or before the time of the filing of the joint return the
amount shown as tax upon such joint return”.
The Taxpayer Bill of Rights 2, Pub. L. 104-168, sec. 402(a),
110 Stat. 1459 (1996), amended section 6013(b)(2) by repealing
the requirement that the tax shown on the subsequently filed
joint return be paid in full at or before the filing of the joint
return. What is critical here is that this amendment was made
effective for taxable years beginning after July 30, 1996. Sec.
6013(b)(2); sec. 1.6013-2(b)(1), Income Tax Regs. Thus, the law
governing taxable years before July 30, 1996, requires full
payment of the tax shown on a subsequently filed joint return.
Petitioner offered no evidence, other than her own
testimony, that she complied with the Form 8009 request to submit
a Form 1040X signed by both spouses. Petitioner testified that
she believed she signed the Form 1040X and mailed it to
respondent. She did not say her husband signed the form. The
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