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The 1999 return also shows a typed date of “11-02-00” next to
both petitioner’s and Mr. Barrera’s signatures. The 1999 return
bears an IRS stamp showing it was received by the IRS on November
15, 2000.
The joint return for taxable year 2000 shows a typed date of
“7/24/01” next to the signature of the paid return preparer. The
2000 return also shows a typed date of “7/24/01” next to both
petitioner’s and Mr. Barrera’s signatures. The 2000 return bears
an IRS stamp showing it was received by the IRS on August 6,
2001.
Petitioner did not review or otherwise page through the
joint returns for taxable year 1998, 1999, or 2000, nor did she
request the opportunity to review the returns, prior to signing
them. Petitioner never questioned Mr. Barrera about the
preparation or filing of the 1998, 1999, or 2000 joint returns,
and she never questioned him about payment of the tax liabilities
reported on the returns because she did not look to see whether a
return showed any tax due at the respective times she signed the
returns. Mr. Barrera did not physically or otherwise prevent
petitioner from paging through the returns, and, had she wanted
to, petitioner could have looked through the returns when she
signed them. Petitioner signed these returns without review
because she trusted that Mr. Barrera “would do the best” for her
and her family.
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Last modified: November 10, 2007