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of a separate return. See Stanley v. Commissioner, 81 T.C. 634,
637-639 (1983); Brown v. Commissioner, 51 T.C. 116, 119 (1968)
(and cases cited therein).
We see little point in burdening this opinion with a
detailed discussion identifying and applying factors considered
by this and other Federal courts when addressing a taxpayer’s
claim that a Federal income tax return has been signed under
duress. Suffice it to note that an act performed at the advice
of legal counsel is wholly inconsistent with a subsequent claim
that the consequences of that act can be avoided by a claim of
duress, and we are aware of no authority that suggests otherwise.
Petitioner refused to sign the 1998 return when directly
asked to do so by intervenor. Nevertheless, upon advice of
counsel she eventually signed the 1998 return, even if her
decision to do so was prompted, as her brief suggests, “in order
to facilitate the divorce settlement and in order to keep her
children * * * in school”. Petitioner’s claim that she signed
the 1998 joint return under duress is rejected.
B. Section 6015 Relief
As previously stated, spouses filing a joint Federal income
tax return are jointly and severally liable for taxes shown on
the return or found to be owing. Sec. 6013(d)(3). Relief from
joint and several liability is available to certain taxpayers
under section 6015.
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