Zenobia Elisia Clary Ziegler - Page 3

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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              
               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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