Section 6013.—Joint Returns of Income Tax by Husband and Wife

This revenue ruling clarifies when documents prepared or executed by the Secretary under section 6020 of the Code, or waivers on assessment, constitute valid returns under Beard v. Commissioner, 82 T.C. 766 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986), for purposes of the election to file a joint return under section 6013. See Rev. Rul. 2005-59, page 505.