The Tax Court decided in favor of the Internal Revenue Service in a case involving a tax return in which a couple filed jointly, but one of the spouses was battling mental illness and didn't sign the return.
According to the Tax Court's February memo on the case, Moss v. Commissioner, T.C. Memo 2017-30, Peter Moss timely filed a joint 2008 return that his wife refused to sign. The return was accompanied by a letter stating that his wife was seriously mentally ill, and the IRS should disregard all information she sent. He did not attach any power of attorney that would authorize him to act on behalf of his wife, who did in fact file her own return as married filing separately.
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