Blog · 16 October 2026

Is It a Valid Joint Return? Tacit Consent, Forged Signatures and §6013(d)(3) After Daidone—What US CPA Firms Should Check Before an Innocent Spouse Claim

By Keshav Bansal, CA

Before anyone files Form 8857, ask a more basic question: is it a valid joint return at all? In Daidone v. Commissioner, T.C. Memo. 2026-98 (filed September 28, 2026; Judge Guider; docket 17172-24), the Tax Court found that Joanne Daidone never filed a joint 2014 return with her former husband—there was no signature and no tacit consent—so §6015 innocent spouse relief was unavailable. She formally lost, yet the court recorded the IRS’s agreement that she is not liable for the tax on that return. For US CPA firms, the lesson is that joint-and-several liability under §6013(d)(3) starts with a valid joint election—and a forged signature is an account-correction problem, not an innocent spouse claim.

What happened in Daidone

Per the opinion (Leagle) and a TaxAid write-up (October 2, 2026), Joanne and Stephen Daidone married in 1980 and divorced in January 2023. While the divorce was pending, her tax professional advised her to use married filing separately status. His divorce attorney asked whether she would file a joint 2014 Form 1040; her attorney said no—she would not sign or file a joint return. He filed a joint 2014 return anyway and, instead of her signature, put his own initials on her signature line.

In June 2023 she filed Form 8857, stating she had no involvement with the joint return and did not sign it. The IRS issued a final determination in August 2024 denying equitable relief under §6015(f), and she petitioned the Tax Court. TaxAid reports she later filed her own separate 2014 return in July 2025.

She moved for summary judgment and the IRS agreed. Mr. Daidone intervened, arguing she knew he was filing jointly and that tacit consent needed a trial. His own filing undercut him: he admitted he “placed his initials on the spouse line to reflect on her refusal” and that she “refused to sign.” Ordered to show cause, she conceded §6015 relief is unavailable without a valid joint return.

Holding: no joint return, so nothing to grant under §6015

With every factor pointing one way, the court found no genuine dispute: she did not tacitly consent, and no valid joint 2014 return was filed. Because traditional relief under §6015(b), separation of liability under §6015(c) and equitable relief under §6015(f) each depend on a joint return, there was nothing to grant. Per TaxAid, the court added it has no equitable power to expand its jurisdiction. Using Tax Court Rule 121(g), it denied her motion and affirmed the IRS denial—while recording the IRS’s agreement that the joint return was invalid and that she is not liable for the tax reported on it.

The statute explains the trap. Under 26 U.S.C. §6013(d)(3), “if a joint return is made,” the tax is computed on aggregate income and liability “shall be joint and several.” §6015(a) then offers relief “notwithstanding section 6013(d)(3)” to “an individual who has made a joint return,” and §6015(b)(1)(A) starts with “a joint return has been made.” No joint return, no joint liability—and no §6015 case. Our innocent spouse relief guide after Hasznos covers what happens when relief is available.

Tacit consent: when a missing signature still makes a joint return

A missing signature does not by itself defeat a joint return. Under §6064, a name signed to a return is prima facie evidence that the person signed it. And under the tacit consent doctrine (TaxAid cites the court’s reliance on Butler v. Commissioner, 114 T.C. 276 (2000), and Hennen v. Commissioner, 35 T.C. 747 (1961)), intent to file jointly can be inferred from acquiescence. Factors TaxAid lists from the opinion: whether the nonsigning spouse filed a separate return, whether that spouse objected, and whether prior filing history shows intent to file jointly.

The IRS applies a similar list. IRM 25.15.19.2.4.1 (10-23-2019) asks whether the requesting spouse had a filing requirement, filed MFS, supplied Forms W-2 or 1099, benefited from joint filing, appears on schedules, or had another reason to file jointly, such as a divorce decree. IRM 25.15.19.2.4 lists three invalid-joint-return situations—invalid election, forgery and unlawful filing—and IRM 25.15.19.2.5 puts the burden on the taxpayer to prove forgery and no intent to file jointly. The IRM also notes that a substitute for return is never a joint return; see our SFR guide after Jackson.

TaxAid’s caution is the practical one: an express objection and a separate filing won Daidone, but those facts are often missing. A spouse who stayed silent, provided tax documents or has years of joint filings may be found to have consented without signing—and then §6015 becomes the main defense.

Forged signature vs. innocent spouse: choose the right path

The Instructions for Form 8857 (Rev. 06/2021), line 11, say that if a signature was forged or signed under duress, “the election to file jointly is not valid and you have no valid joint return.” If the IRS determines the signature was not valid, “you will be removed from the account and you will no longer be liable for any taxes owed for that return.” Only if a valid joint return is ultimately found does the IRS consider innocent spouse relief. Publication 971 (12/2021) likewise says a return signed under duress is not a joint return.

Deadlines still matter. Form 8857 generally must be filed within 2 years after the IRS’s first collection attempt (equitable relief has longer windows), and if a notice of deficiency issues, the instructions say to also petition Tax Court within the 90 days and raise relief there—see our 90-day petition guide after Lindsey.

Checklist for US CPA firms before an innocent spouse claim

• Pull the return and transcripts first. Confirm who signed (paper) or how the e-file was authorized, and whether the client filed a separate, MFS or HOH return for the year.
• Run the tacit consent factors. Filing history, document hand-offs, joint-filing benefits and the client’s items on schedules.
• Document the refusal. Attorney letters, emails and a separate return—Daidone’s winning facts—belong in the file.
• Frame Form 8857 correctly. If no valid joint return exists, lead with line 11 (forgery/duress) and ask for removal from the joint account; plead §6015 in the alternative.
• Watch the clocks. Track the 2-year rule, 90-day deficiency petitions and the 90-day window after a final determination letter.
• Close the loop. After any concession or decision, confirm transcripts show the correction and collection on the invalid joint account has stopped.

Where Tax Brew fits

Divorce-year files need clean transcripts and filing-history timelines before your team chooses between a forgery claim and §6015 relief. Tax Brew provides bookkeeping, cleanup and tax prep support for US CPA firms—including a first 20 hours free for qualifying engagements—while your team keeps the advice, representation and sign-off. See our services, or email info@taxbrewglobal.com.

Sources: Daidone v. Commissioner, T.C. Memo. 2026-98 (Leagle); TaxAid — No Joint Return, No Innocent Spouse Relief (Oct. 2, 2026); 26 U.S.C. §6013, §6015 and §6064 (Cornell LII); IRS — Instructions for Form 8857 (Rev. 06/2021); IRS Publication 971 (12/2021); IRM 25.15.19. General information, not tax or legal advice.