Peter Spuler, Jr. - Page 9

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               One factor to consider is whether one of the spouses filed a           
          separate return.  In Springmann v. Commissioner, T.C. Memo. 1987-           
          474, and Etesam v. Commissioner, T.C. Memo. 1998-73, we found               
          that the filing of a separate return by the taxpayer’s spouse               
          demonstrated a lack of intent to file a joint return.  But this             
          factor alone is not dispositive in all cases.  In certain                   
          circumstances, a husband and wife may still file a joint return             
          for a taxable year after one or the other has filed a separate              
          return, or both have filed separate returns for that taxable                
          year.  Sec. 6013(b).                                                        
               Other factors to consider are whether the purported joint              
          return contains the signatures of both spouses and under what               
          circumstances those signatures were obtained.  In general, a                
          joint return must be signed by both spouses unless one spouse               
          signs as an agent of the other.  Sec. 6061; sec. 1.6013-1(a)(2),            
          Income Tax Regs.  Where a signature is obtained by fraud or                 
          duress, there is no intent to file a joint return.  See United              
          States v. Kramer, 52 AFTR 2d 83-5630, 83-2 USTC par. 9474 (D. Md.           
          1983).  And where one of the spouses has not actually signed the            
          return and has not consented to anyone else’s signing it on his             
          or her behalf, there is also no intent to file a joint return.              
          See, e.g., Leggett v. Commissioner, T.C. Memo. 1976-7.  Such                
          consent by the nonsigning spouse may be tacit or express.  See              
          Jones v. Commissioner, supra at 101 (noting that “silence is                






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