- 8 -
we are satisfied that the separate return is petitioner’s 1992
Federal income tax return, and, under the circumstances, the
joint return was not made pursuant to a valid election on
petitioner’s part. Cf. Cassity v. Commissioner, T.C. Memo. 1987-
181; see sec. 1.6013-1(a)(2), Income Tax Regs., sec. 1.6061-1(a),
Income Tax Regs. Petitioner’s agreement to file a joint return
with Mr. Stimeling at his request did not authorize him to sign
the return on her behalf or to file it without first allowing her
to review it.
It follows that petitioner’s request for section 6015 relief
from the 1992 Federal income tax liability currently assessed
against her must be denied because she did not file a joint
return for that year.1 See Raymond v. Commissioner, 119 T.C.
191, 195-197 (2002). Respondent’s denial of section 6015 relief
for that year, albeit based upon different grounds and perhaps
ironically, cannot be considered an abuse of discretion.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
1 Taking into account the sec. 6511 period of limitations,
petitioner’s remedy, if any, appears to be a traditional claim
for refund.
Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011