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H&R Block to prepare and electronically file a joint return for
1998 that claimed an overpayment to be refunded of $7,457.
Although Form 8453, U.S. Individual Income Tax Declaration for
Electronic Filing, which was submitted to respondent with respect
to the 1998 joint return, contained what purported to be the
signatures of Mr. Ziegler and petitioner, petitioner did not sign
the Form 8453. The 1998 joint return reported the earned income
of Mr. Ziegler in the amount of $92,393 but did not include
petitioner’s earned income.
On or about March 8, 1999, respondent issued to petitioner
and Mr. Ziegler a refund check in the amount of $7,457 on the
basis of the refund claim made on the 1998 joint return.
Petitioner discovered the refund check when she stopped at Mr.
Ziegler’s residence to retrieve mail, and she realized then that
he must have filed a joint return for 1998. At Mr. Ziegler’s
request, petitioner deposited the refund check into Mr. Ziegler’s
individual bank account. Before depositing the check, petitioner
obtained a copy of the 1998 return from H&R Block and reviewed
it.
Petitioner did not live with Mr. Ziegler after they
separated in 1999, and he did not pay any of her bills.
Petitioner did not receive any part of the refund check issued
with respect to the 1998 joint return.
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