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Stone v. Commissioner, 22 T.C. 893 (1954)); see also Ziegler v.
Commissioner, T.C. Memo. 2003-282.
Here, the parties have stipulated that “With petitioner’s
permission, Bonnie E. McNamara signed petitioner’s name on their
joint income tax returns for the taxable years at issue.” We
find that petitioner manifested his intent to file joint Federal
income tax returns by granting Ms. McNamara permission to sign
his name on the returns in issue. Because petitioner and Ms.
McNamara intended to file joint Federal income tax returns, we
find that petitioner is liable for the deficiencies, additions to
tax, and penalties. See sec. 6013(d)(3).
VII. Period of Limitation
Section 6501(a) generally requires the Commissioner to
assess any tax within 3 years after the return was filed.
Section 6501(c) lists exceptions to the 3-year limitation on
assessments under section 6501(a). In the case of false or
fraudulent returns, section 6501(c)(1) provides that the tax may
be assessed at any time. Because we find that petitioner’s
deficiencies in 1988, 1989, and 1990 were the result of fraud,
the statute of limitations does not bar the assessment of tax for
the years in issue.
To reflect the foregoing,
Decision will be entered
for respondent.
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