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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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