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section 2(b)(2)(B) or section 2(c). Sec. 7703(b). Petitioner
argues, however, that she should be treated as not married as of
the close of each of the taxable years in issue under section
2(b)(2)(C) because Mr. Harkless declared himself a nonresident
alien on August 26, 1993. We have reviewed Mr. Harkless'
declaration. It consists primarily of common tax protester
arguments which have been summarily rejected by this Court for
many years. Despite his misguided views of his residency and
citizenship, we find that Mr. Harkless was not a nonresident
alien at any time during 1995 and 1996. We hold that petitioner
may not be treated as not married under section 2(b)(2)(C) and is
not entitled to head of household filing status for the taxable
years in issue. We further hold that petitioner's filing status
for the taxable years in issue is married filing separately.
The second issue for decision is whether petitioner is
entitled to earned income credits for the taxable years in issue.
Section 32(d) provides that an individual who is married must
file a joint return with her spouse for the taxable year in order
for section 32 to apply. We hold that petitioner is not entitled
to earned income credits for the taxable years in issue because
she did not file joint returns with Mr. Harkless for such years.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011