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return. Accordingly, the assessment was not time barred. See
sec. 6501(c)(3).
In the final notice of determination, respondent’s Appeals
Office treated petitioner as having filed his 1995 married filing
separate return on October 30, 1996, for purposes of abating
penalties and interest and reallocating certain of petitioner’s
payments to his 1995 account. Although the notice of
determination does not state the rationale for these downward
adjustments, the administrative record reveals that the Appeals
officer recommended these adjustments on the basis of an
assumption that petitioner had filed his 1995 married filing
separate return in October 1996.
Notwithstanding any contrary implication that might arise
from this aspect of the final notice of determination, the
parties now agree that petitioner filed no 1995 married filing
separate return in 1996. Petitioner states on brief (contrary to
his prior representations to the IRS and contrary to his position
at trial) that the 1995 married filing separate return “had never
been filed.” Instead, petitioner insists that he and Astrid
Downing filed a joint 1995 return in October 1996.
A tax return is generally invalid unless signed under
penalties of perjury. Sec. 6065. Returns are required to be
signed in accordance with forms or regulations prescribed by the
Secretary. Sec. 6061. The applicable regulations require:
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Last modified: November 10, 2007