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representative considered factors including marital status,
economic hardship, and the amount of the liability attributable
to petitioner and to Malone and weighed factors in favor of
relief and factors against relief. The representative concluded
that, despite her denial, petitioner did sign the return. Relief
was denied on the ground that petitioner did not establish that
she believed the taxes would be paid at the time that the return
was filed.
In the petition in this case, petitioner alleged: “I did
not sign the 1998 income tax return and did not see the return
until divorce proceedings commenced. At that time, I was
reluctantly provided a copy of the return. I should not be held
responsible.”
Discussion
At the time of trial, petitioner testified that she did not
recall signing the 1998 return. Malone and another witness
testified that petitioner had signed the return, and comparisons
of the signatures lead us to conclude that she in fact signed the
return. If the return had not been a joint return, petitioner
would not be entitled to relief under section 6015(f). Raymond
v. Commissioner, 119 T.C. 191, 195-197 (2002). Thus, by the time
of trial, petitioner was faced with a dilemma as to whether she
did or did not contend that the return for 1998 was a joint
return.
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