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return rates, he must make a joint return with his spouse
for the year.
The parties stipulated that "petitioner is entitled
to married filing joint status if he and his spouse file
a joint return." This is true even in the case of a
delinquent return. See generally Millsap v. Commissioner,
91 T.C. 926, 929 (1988); Phillips v. Commissioner, 86 T.C.
433 (1986), affd. in part, revd. in part 851 F.2d 1492
(D.C. Cir. 1988). However, petitioner did not file a
return for any of the years in issue 1992, 1993, and 1994.
Accordingly, petitioner is not eligible for the married
filing joint return filing status pursuant to section 1(a)
with respect to any of the years in issue.
Second, petitioner complains that the deficiency
determined by respondent for each of the years in issue is
computed with the allowance of only one personal exemption.
Petitioner contends that he is entitled to six personal
exemptions. According to petitioner, he is entitled to a
personal exemption for each of his four children because
at the close of each of the years in issue, each of his
children was a "dependent", as defined by section 152.
Petitioner further contends that he is entitled to a
personal exemption for his spouse and for himself.
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