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8.4.1.19
(10-26-2007)
Delinquent Joint Return Received - Docketed Case Exists for One Spouse
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Delinquent returns are sometimes filed with the Appeals Officer. Guidance is provided for processing the delinquent returns
in various situations most common in Appeals.
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If Appeals receives a delinquent JOINT return when a docketed case already exists for one spouse or the other, the return
must be processed to APS to "post as an amended return"
against the docketed spouse's account and to assess.
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Once a notice of deficiency is issued, the election of "joint filing status"
must be made on a return. A Form 870 or stipulated decision document does not constitute a return for this purpose.
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Control the statute on the non-docketed spouse as a reference return.
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