Pamela Renee Wiggins - Page 9

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          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.                                                                 





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