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Petitioner's initial position is that he filed a return
(claiming married filing separate return status) prior to the
mailing of the notice of deficiency. Despite this assertion,
petitioner argues that he is entitled to claim married filing
joint return status.4
Respondent determined that petitioner did not file a return
prior to the mailing of a notice of deficiency or the filing of
the petition herein. Nevertheless, respondent argues that
petitioner is not entitled to joint filing status since the copy
of the tax return, submitted after the mailing of the notice of
deficiency and after the filing of the petition, claimed married
filing separate return status. Respondent argues that section
6013(b)(2)(C) applies to prohibit the joint return election.
Since our analysis of petitioner's entitlement to joint
filing status is affected by a finding with respect to the filing
of the 1991 tax return, we first consider the question of when
the 1991 return was filed.5
(b) Respondent's Records
On April 15, 1992, petitioner filed an application for
extension of time for filing his 1991 Federal income tax return
with the Internal Revenue Service (IRS) and enclosed a payment of
4 We note that petitioner's position in this regard is
contrary to the clear language of sec. 6013(b)(2)(C).
5 We further note that the timing of the filing of the 1991
return is also relevant to issue (6), the addition to tax under
sec. 6651.
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