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signed by both spouses. Sec. 1.6013-1(a)(2), Income Tax Regs.
However, where both spouses intend to file a joint return, the
failure of one spouse to sign the return will not preclude its
treatment as a joint return. Estate of Campbell v. Commissioner,
56 T.C. 1, 12 (1971). This is so even where the purported
signature of the nonsigning spouse is signed by another, provided
the couple has the intent to file jointly. Heim v. Commissioner,
27 T.C. 270, 273-274 (1956), affd. 251 F.2d 44 (8th Cir. 1958);
Magee v. Commissioner, T.C. Memo. 2005-263.
Petitioner alleged in her petition that her former spouse
had admitted to a practice of showing her one form to review and
sign and then submitting a different form that he signed for her.
She acknowledged at trial that she glanced at and signed returns
for 1999 and 2000. However, she claims that the returns
ultimately filed were not the returns she reviewed and signed.4
Despite petitioner’s claim that her former spouse forged her
signature on the 1999 tax return, the Court construes
petitioner’s testimony and other evidence in the record as
4 Respondent contends that petitioner signed the 1999 return
that was filed. At trial, respondent conceded that the signature
on the 2000 tax return was not made by petitioner but did not
address whether the 2000 tax return was a joint return. As
discussed, the failure of one spouse to sign a tax return does
not conclusively establish that the return is not a joint return.
Respondent granted petitioner relief under sec. 6015(c) for 2000.
Because a joint return is necessary for relief under sec. 6015,
we presume that respondent concluded that the 2000 return was a
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Last modified: November 10, 2007