In  Steven N. Levi et al, v. Commissioner, T.C. Memo 20-15-118 (June 29, 2015), the Tax Court held that a couple that did not sign their tax return filed an invalid return.  The Tax Court  explained that the agent who signed on their behalf lacked the authority to do so and that, accordingly, the couple failed to satisfy any of the conditions under which a return may be made by an agent.

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.