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that petitioner is not entitled to file a joint return, because
such an election would be untimely. At the time of trial,
petitioner and his wife had not filed a joint return.
Petitioner's request is, essentially, a request for a
declaratory judgment that he is entitled to file a joint return
in the future. See 22A Am. Jur. 2d, Declaratory Judgments, sec.
1, at 670 (1988) (stating that a declaratory judgment is a
judgment declaring the rights and duties, or the status, of the
parties in advance of a planned act or event and citing numerous
cases). The Tax Court, with the exception of certain instances
specifically prescribed by statute, does not possess jurisdiction
over requests for declaratory judgment. See secs. 7428 (relating
to qualification of organizations as tax-exempt), 7476 (relating
to qualification of certain retirement plans), 7478 (relating to
the tax status of municipal bonds); Rules 13(a),(b) and 210(c).
Petitioner's request does not fall within any statute conferring
jurisdiction upon this Court. As a result, we conclude that we
lack jurisdiction to decide whether petitioner may, in the
future, file a joint return. We note, however, that section
6013(b)(2)(C) provides that a taxpayer may not make an election
to file a joint return after either spouse files a timely
petition with this Court.
All other arguments made by the parties are either
irrelevant or without merit.
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Last modified: May 25, 2011