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informed Mr. Swartz: (1) Petitioner had not signed the joint
return; (2) petitioner did not agree to file a joint return; (3)
petitioner would likely file an MFS return; (4) the Merendinos
possessed separate returns that they would like to file; and (5)
respondent should accept the MFS return from petitioner under the
equitable relief provisions of section 6015(f). Mr. Swartz did
not comply with the request to accept the MFS returns because he
believed the regulations specifically prohibited him from doing
so.3
Petitioner’s Assets and Liabilities
Petitioner did not provide respondent with any meaningful
financial information during the Appeals process. However, Mr.
Swartz found that petitioner earned in excess of $200,000 from
stock sales for the years 1996, 1998, 1999, and 2000. In
addition, petitioner owned property in Florida that she purchased
3Sec. 1.6013-1, Income Tax Regs., provides:
Sec. 1.6013-1. Joint returns.
(a) In general. (1) A husband and wife may elect
to make a joint return under section 6013(a) even
though one of the spouses has no gross income or
deductions. For rules for determining whether
individuals occupy the status of husband and wife for
purposes of filing a joint return, see paragraph (a) of
� 1.6013-4. For any taxable year with respect to which
a joint return has been filed, separate returns shall
not be made by the spouses after the time for filing
the return of either has expired. * * *
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