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not a jointly filed return,2 and (2) that even if the 1999 return
is a jointly filed return, petitioner was unaware of the
retirement distribution since it was not included on the 1999
Form 1040, U.S. Individual Income Tax Return, she signed.
The Court will treat these assertions as alternate defenses:
(1) That the return filed is not a joint return because
petitioner did not sign the return, and (2) that if the 1999
return is a valid joint return, petitioner is eligible for relief
because she did not know about the early distribution from her
former spouse’s IRA.3
Relief Under Section 6015
A predicate to relief under section 6015 is that a joint
return was filed. Sec. 6015(a)(1), (b)(1)(A). Accordingly, if
the Court should find that petitioner did not file a joint
return, we would be required to deny petitioner’s claim for
section 6015 relief. Raymond v. Commissioner, 119 T.C. 191, 194-
197 (2002).
Married taxpayers may elect to file a joint Federal income
tax return. Sec. 6013(a). Generally, a joint return must be
2 If we were to decide in favor of petitioner on this issue,
petitioner would not be entitled to relief. Sec. 6015(a)(1),
(b)(1)(A). Inasmuch as petitioner filed a joint return, we do
not otherwise view petitioner’s assertions as a bar to
consideration of her claim for relief under sec. 6015.
3 Rule 31(c) permits parties to set forth claims and
defenses alternatively or hypothetically and allows parties to
plead inconsistent claims and defenses.
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Last modified: November 10, 2007