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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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