Cheryl Kunsman - Page 7

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          affirming that she intended to file a joint return with her                 
          former spouse.                                                              
               Where a taxpayer signs a return in blank or signs a return             
          without review, she remains bound by the joint return because of            
          the intent to file jointly and to trust the other spouse properly           
          to complete and file the return.  Douglas v. Commissioner, 27               
          T.C. 306, 313-314 (1956), affd. sub nom. Sullivan v.                        
          Commissioner, 256 F.2d 4 (5th Cir. 1958).  Petitioner trusted her           
          former spouse to prepare and file the return, and apparently took           
          no independent action to report her income or comply with filing            
          requirements for the taxable year 1999.  Whether she signed her             
          name or her former spouse signed her name, the 1999 return                  
          remains a joint return because of her intention to file jointly.            
          Federbush v. Commissioner, 34 T.C. 740, 756-758 (1960), affd. per           
          curiam 325 F.2d 1 (2d Cir. 1963); Peirce v. Commissioner, T.C.              
          Memo. 1982-154.                                                             
               In Shea v. Commissioner, 780 F.2d 561, 567 (6th Cir. 1986),            
          affg. in part and revg. in part T.C. Memo. 1984-310, a joint                
          return was held invalid as to the taxpayer where the attorney and           
          tax return preparer signed the taxpayer’s name to the return,               
          without her consent, without an opportunity for review, and                 
          without a power of attorney.  In contrast, petitioner in this               
          case reviewed the return and had an opportunity to sign the                 
          return, propose changes, or refuse to sign the return.                      

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