- 21 - to the dependency exemptions under section 152(a)(9), he would still not qualify, as a matter of law, as a head of household because of the limitation set forth in section 2(b)(3)(B)(i). Accordingly, petitioner is not entitled to head-of-household filing status but rather must use "single" filing status for taxable year 1993. 1994 and 1995 For taxable years 1994 and 1995, petitioner claims that he is entitled to married filing joint return status. In the notice of deficiency, respondent determined that petitioner's filing status was "married filing separately". Section 1(a) provides that the filing status married filing joint return applies only to "every married individual * * * who makes a single return jointly with his spouse under section 6013". From this language, it is clear that married taxpayers who fail to file returns are not entitled to married filing joint return tax rates. See Martinez v. Commissioner, T.C. Memo. 1998- 199, affd. 198 F.3d 242 (5th Cir. 1999); Collins v. Commissioner, T.C. Memo. 1994-409; Ebert v. Commissioner, T.C. Memo. 1991-629, affd. without published opinion 986 F.2d 1427 (10th Cir. 1993); Hess v. Commissioner, T.C. Memo. 1989-167; see also Phillips v. Commissioner, 86 T.C. 433, 441 n.7 (1986), affd. in part and revd. in part on another ground 851 F.2d 1492 (D.C. Cir. 1988). The parties stipulated that petitioner failed to file returnsPage: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: May 25, 2011