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August 15, 1998.2 He claimed a filing status of “married filing
joint return”. Petitioner signed the 1997 return on behalf of
himself and Ms. Spuler. Ms. Spuler indicated in a notarized
statement of October 10, 2002, that she “did not authorize * * *
[petitioner] to file a joint return for taxable year 1997.”
The 1997 return reported total income of $169,685. Of this
amount, $37,098 was attributable to wages Ms. Spuler had reported
in her separate return.3 The 1997 return also reported (1) a
self-employed health insurance deduction of $4,866, (2) a
deduction for Keogh and self-employed SEP and SIMPLE plans of
$30,000, and (3) itemized deductions of $100,113. With respect
to the 1997 return, petitioner received a refund check made
payable to him and Ms. Spuler in the amount of $5,187.
Petitioner endorsed the refund check with Ms. Spuler’s name and
deposited the proceeds. The record does not contain credible
evidence that Ms. Spuler shared the proceeds of the refund.
2 Petitioner testified that he had requested an additional
extension of time to file the 1997 return beyond Aug. 15, 1998.
Respondent has no record of receipt of petitioner’s request for
an additional extension of time to file, nor did petitioner
produce a copy of such a request.
3 Ms. Spuler’s Form W-2, Wage and Tax Statement, indicated
wages of “$37,098.24” for the 1997 taxable year. As indicated,
Ms. Spuler reported wages of $37,098 in her separate return. In
contrast, the notice of deficiency included a downward adjustment
to petitioner’s income of “$37,099”.
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