Innocent spousery is unavailable where no joint return filed is hornbook law. And the attempt of Intervenor Stephen B. Daidone to conjure jointure out of a paper trail fizzles in Joanne Daidone, Petitioner, and Stephen B. Daidone, Intervenor, T. C. Memo. 2026-98, filed 9/28/26.
Joanne and Steve were calling it quits but hadn’t gotten a final judgment when Steve’s divorce lawyer asked Joanne to join him on a 1040 MFJ, but Joanne’s divorce lawyer told her to reject and file MFS. Joanne filed a stand-alone innocent spousery, but Steve counters with “we need a trial because tacit consent.”
Judge Benjamin A. (“Trey”) Guider, III, says Tax Court can’t help.
“In intervenor’s Opposition to petitioner’s Motion for Summary Judgment, he specifically admitted that he ‘placed his initials on the spouse line to reflect on her refusal’ and that petitioner ‘refused to sign’ the Joint Return. Therefore, we find that petitioner did not tacitly consent to the filing of the Joint Return. We accordingly conclude that petitioner did not file or tacitly consent to file, and she could not have filed, a valid joint Form 1040 with intervenor for [year at issue]. See Treas. Reg. § 1.6013-1(a)(2).
“On that basis petitioner argues that she is not liable for the tax reported on the Joint Return. Respondent does not dispute this and agrees that petitioner is not liable for the tax reported on the Joint Return. However, even though petitioner and respondent agree that the Joint Return was invalid and that petitioner is not liable for the tax reported on the Joint Return, we must affirm respondent’s denial of petitioner’s request for relief under section 6015.” T. C. Memo. 2026-98, at pp. 4-5.
A 1040 MFJ is a condition for innocent spousery, but not for review of denial of an innocent spousery claim. Here Judge Trey Guider is without jurisdiction, “no matter how unfair the circumstances may seem.” T. C. Memo. 2026-98, at p. 5.
I guess Prof. Elizabeth A. Maresca, Joanne’s trusty attorney from Fordham University Law School’s LITC will go for a Section 7121 closing agreement (cheaper than an OIC).
