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part for all requests for relief”. The instructions to Part 2 of
Form 12510 stated: “Complete this part if you are requesting
relief for a balance due shown on your return when filed, but not
paid.” The instructions to Part 3 of Form 12510 stated: “Com-
plete this part if you are requesting relief for additional tax
as a result of an IRS examination”.
In Form 12510 that petitioner attached to petitioner’s Form
8857 (petitioner’s Form 12510), petitioner provided the responses
indicated to the following questions in Part 1 of petitioner’s
Form 12510 with respect to the filing and preparation of the 1982
return:
2. What is the current marital status between you and
the (ex)spouse with whom you filed the joint
return(s) for the year(s) you are requesting
relief
: Married and living together
* * * * * * *
3. Why did you file a joint return instead of your
own separate return
I did not make a decision whether to file a joint
return or a separate return. The tax returns were
always prepared by my husband and a CPA. The
filing status was already completed when I was
told to sign the return.
4. What was your involvement in the preparation of
the return(s)
I had no involvement at all in the preparation of
the return. I gave my husband my W-2 for the tax
year and signed the return when he told me to do
so.
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