- 16 -
this case and respondent's concession, we hold that petitioner
had income of one-half of the wages and interest or $16,167.9
Filing Status
In the notice of deficiency, respondent determined that
petitioner's filing status was single. Petitioner contends on
brief that he is entitled to joint filing status for 1983.
Section 1(a) provides that the filing status "married filing
joint" applies only to "every married individual * * * who makes
a single return jointly with his spouse under section 6013".
From this language, it is clear that a return must be filed in
order to be entitled to joint status. Thompson v. Commissioner,
78 T.C. 558, 561 (1982); see Girard v. Commissioner, T.C. Memo.
1994-556. If no return is filed as of the date the case is
submitted for decision, joint filing status ordinarily cannot be
claimed because no return would be in the record. Phillips v.
Commissioner, 86 T.C. 433, 441 n.7 (1986), affd. in part and
revd. in part on other issues 851 F.2d 1492 (D.C. Cir. 1988); see
sec. 6013(a).
We have previously found that petitioner did not file a
return for taxable year 1983. In addition, since petitioner was
9 Because the record contains no information regarding the
unreported rental income, we make no determination with respect
to such income.
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