Thomas J. and Robin Havens - Page 5




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          petitioner wife did qualify as a dependent of petitioner husband,            
          nothing excludes the income of a spouse--even if the income is               
          less than $2,500--from exclusion on a joint return.  Rather,                 
          section 6013(d)(3) provides that if a joint return is filed, "the            
          tax shall be computed on the aggregate income" of both spouses.              
          Therefore, petitioner wife's wage income is includable on                    
          petitioners' joint return.                                                   
               Alternatively, petitioners contend that they should not now             
          be required to pay an additional tax for the year in issue                   
          because they received a refund for that year for an additional               
          amount they did not claim on their return.  Petitioners contend              
          that respondent should have ensured that no other taxes were                 
          owing before issuing the additional $1,352 refund.  We disagree.             
               Petitioners in essence did claim the full $2,616.41 refund              
          on their return by entering 4 exemptions on line 6(e) of their               
          Form 1040A.  It was only due to a mathematical error by Ms.                  
          Havens that the actual refund amount entered on lines 30 and 31              
          of that return was lower.  Thereafter, respondent acted                      


          4(...continued)                                                              
          statute and, although a taxpayer's spouse may very well be a                 
          member of the taxpayer's household for the entire year, sec.                 
          152(a)(9) specifically excludes a spouse from its coverage.                  
               Although a spouse does not qualify as a dependent, a spouse             
          is entitled to a personal exemption for him or herself if a joint            
          return is filed.  See sec. 151(b); sec. 1.151-1(b), Income Tax               
          Regs.                                                                        




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