Lois Lipton - Page 16

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               With respect to taxable year 2001, petitioner has only                 
          provided, as an attachment to the joint tax return, a copy of her           
          Form W-2, Wage and Tax Statement, from Delcare.  The Court is not           
          in possession of sufficient information from which petitioner’s             
          liability for 2001 may be decided.                                          
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   

                                                  Decision will be entered            

                                             for respondent.                          




















               3(...continued)                                                        
          filed.  In the alternative, petitioner may be entitled to file a            
          return for the taxable year at issue with the filing status of              
          “single.”                                                                   





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