- 3 - (2)(C), which establishes, for purposes of calculating the taxable amount of his Social Security benefits, a "base amount" and an "adjusted base amount" of zero for taxpayers who were married and lived together during the taxable year but did not file jointly, and section 6013, which allows Ms. Clark to unilaterally decide whether or not to file a joint return with him, are unfair and unconstitutional. After reviewing the record, we find that respondent properly determined that $9,404 of petitioner's Social Security benefits for 1995 must be included in his gross income under section 86. The record does not show that petitioner and Ms. Clark were legally separated under a decree of divorce or of separate maintenance by the end of 1995. Sec. 7703(a)(2). Petitioner also stipulated that they lived together until September 1995. Consequently, since petitioner did not file a joint return with Ms. Clark for 1995, his "base amount" and his "adjusted base amount" are both zero. Sec. 86(c)(1)(C) and (2)(C); Rafter v. Commissioner, T.C. Memo. 1991-349. As we informed petitioner at trial, this Court is one of limited jurisdiction, and we must apply the laws as written by Congress. There is no provision in the Internal Revenue Code which requires an individual taxpayer such as Ms. Clark to file a joint return, which would make her jointly and severally liable for the Federal income tax due on petitioner's individual income. Sec. 6013(d)(3). With respect to the effect that Ms. Clark's refusal to file jointly with petitioner has on the taxability ofPage: Previous 1 2 3 4 5 Next
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