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returns. Petitioner would sign a tax return when Mr. Barrera
placed the return in front of her and told her to sign.
Petitioner did not notice when signing a joint return whether the
return was timely or late. Petitioner did not review a joint
return when she signed it because Mr. Barrera was her husband and
she trusted him to ensure that their tax returns were properly
completed and filed.
Petitioner and Mr. Barrera’s joint returns for taxable years
1998, 1999, and 2000, were completed by the same paid return
preparer. Petitioner voluntarily signed these returns, but she
did not fill in the dates that appear next to her signatures on
the returns. Petitioner did not know the dates she signed the
1998, 1999, or 2000 joint returns, nor did she recall whether
these returns were timely or late at the times she signed them.
The joint return for 1998 shows a handwritten date of
“5/25/99” next to the signature of the paid return preparer. The
1998 return shows a handwritten date of “5-23-00” next to both
petitioner’s and Mr. Barrera’s signatures. The handwriting of
the date next to petitioner’s signature appears to be the same as
the handwriting of Mr. Barrera’s signature. The 1998 return
bears an IRS stamp showing it was received by the IRS on May 30,
2000.
The joint return for taxable year 1999 shows a typed date of
“11-02-00” next to the signature of the paid return preparer.
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Last modified: November 10, 2007