April 24, 2022 - Douglas Myser

Tax Court case of Lindsey Jones. The issue in this case is whether a valid tax return would have been filed if one spouse filed for both spouses, when only one spouse signs for both of the spouses. Lindsey Jones and Noah Pike were married in 2022 and filed joint tax returns during their marriage. For the years in question, 2009 and 2010, Mr. Pike handled the preparation of the returns with a paid tax preparer. Both parties signed the joint return in 2009, but the 2010 tax return was signed by Mr. Pike who also signed for Ms. Jones. The issues to be considered by the courts were whether Ms. Lindsey was eligible for relief from tax liability under Code Section 6015(f) and whether the 2010 tax return was a valid return as Mr. Pike had signed her name to the return. Tax Court case of Lindsey Jones.

Ms. Jones had applied for Tax Relief under the Innocent Spouse provision of the Internal Revenue Code. She had no established practice of filing a large number of tax returns the way she did, only the 2010 tax return. She had an established practice of allowing others to file her tax returns, and did that when she re-married and had done that when she was a minor and had her parents file her tax returns for her.

The IRS Office of Appeals eventually found that Ms. Lindsey was denied the Tax Relief she sought as "the information we have available does not show you meet the requirements for relief" and "you did not show it would unfair to hold you responsible." The amount of time and effort put into this might have been better spent with a Tax Resolution Company that could have helped her with the necessary information to present a proper case. She may have qualified for other Tax Relief like the IRS Fresh Start Program. This 35 year old Tax Resolution firm could have helped determine that.