- 33 -
she did not know and had no reason to know that Mr. Barrera would
18(...continued)
signed each of the returns, and there is no indication in the
record that these returns were not fully completed by the return
preparer when she signed them. Other than her testimony,
petitioner presented no persuasive evidence that the 1998, 1999,
and 2000 returns were not, in fact, signed on the dates following
her signatures. Given that petitioner does not know and does not
recall when she signed the returns or whether the returns were
timely or late when she signed them, coupled with the fact that
the returns in evidence are each stamped as having been received
by respondent within 2 weeks of the dates shown next to
petitioner’s and Mr. Barrera’s signatures, we find that
petitioner signed the returns on the dates shown following her
signatures.
Although we have no reason to find that petitioner did not
sign the joint returns for the years in issue on dates other than
those shown next to her respective signatures, for the sake of
completeness, we address an issue raised with respect to the
joint return for taxable year 1998. As we note above, there is
no indication that the joint returns for taxable years 1998,
1999, and 2000 were not completed by the return preparer at the
time petitioner signed them. Presumably, because the joint
returns were completed and signed by the return preparer,
petitioner signed each return, at the earliest, on the date
following the return preparer’s signature. In Biller v.
Commissioner, T.C. Memo. 1976-97, affd. 544 F.2d 1343 (5th Cir.
1977), the Court found that although no date appeared next to
petitioner’s signature on a joint return, the return showed a
date of Oct. 8, 1971, next to the signature of the return
preparer and was “obviously signed by petitioner on or after that
date”. Petitioner’s 1999 and 2000 joint returns each show the
same date next to her and Mr. Barrera’s signatures and next to
the signature of the return preparer, and thus support a finding
that petitioner signed the 1999 and 2000 returns on Nov. 2, 2000,
and July 24, 2001, respectively.
The 1998 joint return, however, shows a handwritten
signature date of May 25, 1999, for the return preparer, which,
if accurate, is almost a full 12 months prior to the handwritten
signature dates of May 23, 2000, shown for both petitioner and
Mr. Barrera. Petitioner did not proffer any specific evidence
relating to this discrepancy, and we are not persuaded by the
return preparer’s signature date or by petitioner’s testimony
that she signed the 1998 joint return on a date other than the
date of May 23, 2000, shown next to her and Mr. Barrera’s
signatures.
Page: Previous 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 Next
Last modified: November 10, 2007