CALIFORNIA FAMILY LAW
...Income Tax Matters
......Tax Returns/Rates
.........Joint Tax Returns
............Was Joint Return Filed?
6 Cards On This Topic:

H and W must intend that return filed be treated as joint return; question of their intent is question of fact.

Taxpayer failed to meet burden of proving she had not signed or consented to joint tax return; indemnification agreement in MSA will not protect.

W found to have filed joint return where H forged her name where there was a history of consent and she benefited.

W found not to have filed joint tax returns where H forged her name to return without her consent; no history of consent.

Joint tax return signed under duress may be deemed not to be joint; test stated. Court may redetermine tax liabilities.

W not bound by joint tax return signed by agent who lacked power of attorney.