Cheryl Kunsman - Page 6

                                        - 5 -                                         
          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             
          joint return.                                                               

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: November 10, 2007