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At the outset, we note that once a taxpayer chooses to
litigate a claim in the Tax Court, we have exclusive jurisdiction
over the issues involved in adjudicating the tax liability.
Naftel v. Commissioner, 85 T.C. 527, 533 (1985). As we stated in
Naftel v. Commissioner, supra at 533: "We acquire jurisdiction
when a taxpayer files with the Court and that jurisdiction
extends to the entire subject matter of the correct tax for the
taxable year."
At the time the notice of deficiency was mailed, and at the
time of filing the petition, a 1991 return had not been filed by
petitioner. The question, then, is what effect the submission of
a purported copy of the 1991 return and amended return, after the
filing of the petition, had upon petitioner's ability to elect
joint return status. The parties submitted the purported copy of
the return and amended return into the record. Evidence and
argument were presented as to the correctness of petitioner's
position as reflected in the purported copy of the 1991 return
and the amended return. Respondent does not argue that the
matters raised by the submission of the April 15, 1994, return or
the March 30, 1995, amended return are not in issue in this case.
7(...continued)
claims additional dependency exemptions, itemized deductions,
Schedule C expenses, and a capital loss. The return reflects no
tax due. The amended return submitted Mar. 30, 1995, seeks
married filing joint return status. In a supplemental
stipulation of facts filed with the Court, the parties agree that
petitioner and his wife intended the return submitted Mar. 30,
1995, as a joint return.
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