- 11 - Rather it appears that petitioner attempted to provide support for his position that he had previously filed his 1991 return. The purported copy was submitted to respondent's Appeals Office as evidence of a filing. There is no question that the document submitted to the IRS by petitioner purports to be a copy of a previously filed return. Respondent's argument that the submission of the purported copy of a return to the IRS Appeals Office (after the petition was filed) constitutes the filing of a return (which, she claims, would invoke section 6013(b)(2)(C)) is unpersuasive. At the time the notice of deficiency was mailed and the petition was filed, no return had been filed by petitioner. Thus, at that time, petitioner was in the same position as the taxpayers in Millsap v. Commissioner, supra at 938, and the taxpayer in Phillips v. Commissioner, 86 T.C. 433, 437 (1986), affd. on this issue 851 F.2d 1492 (D.C. Cir. 1988). In those cases, we held that the taxpayers could elect joint return status after a proceeding was commenced in this Court. We reasoned in Millsap v. Commissioner, supra at 937, as follows: To treat the issue of a taxpayer's filing status any differently than the issues involving deductions or income items would be arbitrary and without reason. A taxpayer is no less entitled to question respondent's determination of filing status than he is any other determination. * * * we hold that in situations where deficiency procedures are availed of and a taxpayer has not filed a return, the taxpayer may file a return and contest respondent's filing status determination, even though respondent hasPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011