Lori Ann Champagne, Petitioner, and Darrin W. Champagne, Intervenor - Page 7

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          contends that intervenor handled the entire tax preparation                 
          process, including signing her name on the return for her.                  
          Petitioner, however, testified that she would have signed the               
          return had intervenor presented it to her and that intervenor had           
          her authority to prepare a tax return for her.                              
               The fact that one spouse fails to sign the return is not               
          fatal to the finding of a joint return.  Heim v. Commissioner, 27           
          T.C. 270, 273 (1956), affd. 251 F.2d 44 (8th Cir. 1958).  The               
          determinative factor is whether the spouses intended to file a              
          joint return, their signatures being but indicative of such                 
          intent.  Hennen v. Commissioner, 35 T.C. 747, 748 (1961); Stone             
          v. Commissioner, 22 T.C. 893 (1954).  Regardless of whether                 
          intervenor, in fact, signed the return for petitioner,                      
          petitioner’s testimony shows that she intended to file a joint              
          return.  Therefore, the Court finds that the return for 2000 was            
          a joint return.                                                             
               A spouse (requesting spouse), however, may seek relief from            
          joint and several liability under section 6015(b), or if                    
          eligible, may allocate liability according to section 6015(c).              
          If relief is not available under section 6015(b) or (c), the                
          requesting spouse may seek equitable relief under section                   
          6015(f).  Sec. 6015(f)(2); Butler v. Commissioner, 114 T.C. 276,            
          287-292 (2000).                                                             







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