Summary
Rev. Rul. 2005-59 clarifies when documents prepared by the Secretary under Section 6020, or waivers on assessment constituted valid returns under Beard v. Commr., for purposes of the election to file a joint return under Section 6013.
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Extract
Rev. Rul. 2005-59
ISSUES
1. Are documents made by the Internal Revenue Service, as authorized under section 6020(b) of the Internal Revenue Code, joint returns of income tax for the husband and wife?2. Is a document prepared by the Service under section 6020(a) and executed by a husband and wife a joint return of income tax for the husband and wife?3. Is a Form 870 prepared by the Service and executed ...See the full content of this document
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