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IT SHOULDN'T BE NECESSARY TO POINT OUT SOME THINGS...
May 23, 2005
From a Tax Court decision issued today:
As already explained, there was no disclosure on the returns that petitioner and Mrs. Corrigan were divorced and, therefore, not entitled to file a joint return. Likewise, it was not reasonable to claim joint filing status at a time when petitioner knew he was divorced. Accordingly, petitioner may be subject to the substantial understatement additions to tax for 1987 and 1988...
Yes, but maybe it was an "open" divorce...
Cite: Corrigan v. Commissioner, T.C. Memo. 2005-119
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