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brought completed returns home for her to sign. Because
petitioner did nothing other than sign completed returns, it is
obvious that intervenor is the one who omitted substantial
amounts of income when he prepared the returns. There was no
evidence that petitioner had actual knowledge of the omitted
income. Sec. 6015(c)(3)(C). The record contains no reasons or
facts which showed error in respondent’s concession.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be
entered for petitioner.
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Last modified: May 25, 2011