- 12 - tax returns for petitioner and Mr. Korchak, including the joint tax return for their taxable year 1982, and (2) the review, signing, and filing of such returns. Mr. Sokol prepared a joint tax return for Mr. Korchak and petitioner based on any Forms W-2, IRS information returns, and other information provided to him by Mr. Korchak. Thereafter, Mr. Sokol gave that joint tax return to Mr. Korchak who reviewed it. After Mr. Korchak reviewed and approved the joint tax return that the return preparer prepared, Mr. Korchak presented that return to petitioner for her signa- ture. In presenting such joint tax return to petitioner, Mr. Korchak had it open to the page on which petitioner and he were to sign it. Before petitioner signed the joint tax return that Mr. Korchak presented to her, Mr. Korchak did not discuss its contents with her, and petitioner did not review, or make any inquiries about, such return. The signature of the return preparer on the joint tax return that Mr. Korchak presented to petitioner indicated to her that such return was prepared accu- rately. On April 28, 1983, the return preparer signed the joint tax return for the taxable year 1982 of petitioner and Mr. Korchak (1982 joint tax return). The return preparer then sent that return to Mr. Korchak. The 1982 joint tax return showed, inter alia, the following:Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
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