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F. Petitioner's Contentions
Petitioner admits that her wages are taxable. However,
petitioner contends that she reported her wages on the Form
1040A, which she further contends is a valid income tax return.
In the alternative, petitioner contends that she should not be
held liable for an addition to tax under section 6651(a)(1)
because the frivolous return penalty under section 6702 has
already been assessed against her.
Petitioner also contends: (1) Her tax liability should be
computed by reference to the rates applicable to married
individuals filing jointly; (2) she is entitled to the standard
deduction in an amount appropriate to that filing status; (3) she
is entitled to a total of 5 exemptions, 3 for her children and
one each for herself and Mr. Mischel; (4) she is entitled to the
earned income credit; and (5) she is entitled to a refund in the
amount claimed on the Form 1040A.
OPINION
Issue (1): Community Property Split
We begin with an issue not raised by the parties but which
we think must be addressed as a fundamental matter; i.e., whether
respondent may disregard community property laws in determining a
deficiency. In this regard, we recall that respondent did not
make any allowance for the community property laws of the State
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