Assertion: spouse's signature | /r/HasProperty | necessary to meet the validity requirements
Facets:
Source sentences:
text: The requirements for a return to trigger the running of the period of limitations are the same as those for the purpose of a IRC section 6651(a)(1) analysis (Beard); thus, the signatures of both spouses on a joint return are necessary to meet the validity requirements for IRC section 6651(a)(1) purposes.