14
Dependency Exemption
Section 151(c)(2) provides that no deduction for a
dependency exemption is allowed with respect to any dependent who
filed a joint return with his spouse for the taxable year at
issue. The language of section 151(c)(2) is clear. Petitioners
are not entitled to a deduction for a dependency exemption with
respect to Jeffrey Sengpiehl because he filed a joint return with
his wife for 1991.
Petitioners, however, contend that the instructions for
completing Form 1040EZ allow parents to claim a dependency
exemption deduction with respect to a married child. Petitioners
further contend that Jeffrey Sengpiehl did not claim a personal
exemption for the year in issue. Petitioners argue that
respondent should be estopped from arguing that petitioners are
not entitled to the deduction because the instructions contained
on Form 1040EZ indicate otherwise and Jeffrey Sengpiehl is no
longer able to amend his return due to the running of the statute
of limitations.
On brief, petitioners allege that Form 1040EZ, "Income Tax
Return for Singles and Joint Filers", contains certain
instructions for married taxpayers. We are unable to determine
where petitioners have found the language contained in their
brief. There is no copy of Form 1040EZ in the record.
Petitioners' son and daughter-in-law filed Form 1040 for 1991.
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