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In her July 10, 1997, written response to respondent’s
request for information about the 1995 tax return, petitioner
conceded that “I acknowledge signing the returns myself, and not
giving actual work and numbers any close scrutiny.” In her
Request for Innocent Spouse Relief, petitioner stated that “I
signed the return without checking it for accuracy.” Yet, in her
petition and amended petition, petitioner contended that Mr.
Giles had signed her name on the tax return. At trial,
petitioner stated that the spouse’s signature on the 1995 return
was not hers. Petitioner later stated that she could not
remember whether or not she had signed the 1995 tax return.
Petitioner further stated that she did not examine the 1995 tax
return before it was filed.
Petitioner’s statements regarding whether or not she signed
the 1995 return were inconsistent. It was not until she filed
her petition on July 7, 2003, that petitioner claimed that she
did not sign the 1995 tax return. The only consistency in
petitioner’s statements as to the 1995 tax return was that she
did not review the return prior to its filing. On this record,
we find that petitioner signed the 1995 joint tax return.
On these facts, we conclude that petitioner knew or had
reason to know about the understatement of tax and the extent of
such understatement. Accordingly, we sustain respondent’s
determination as to petitioner’s ineligibility for relief under
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Last modified: May 25, 2011