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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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