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Issue 2. Earned Income Credit
We turn now to section 32. That section provides for an
earned income credit. However, in order to be entitled to an
earned income credit, the taxpayer must satisfy a number of
requirements. One of the requirements is that the taxpayer, if
married, must file a joint return with his or her spouse. See
sec. 32(d).
Because petitioner is not considered as unmarried pursuant
to section 7703(b), and because he and Mrs. Chiosie filed
separately and not jointly, an earned income credit is not
allowable as a matter of law. See Presley v. Commissioner, T.C.
Memo. 1996-553; Becker v. Commissioner, supra. Respondent’s
determination on this issue is sustained.
Issue 3. Accuracy-Related Penalty
Finally, we turn to the accuracy-related penalty.
Section 6662(a) and (b)(1) provides that if any portion of an
underpayment of tax is attributable to negligence or disregard of
rules or regulations, then there shall be added to the tax an
amount equal to 20 percent of the amount of the underpayment that
is so attributable. The term "negligence" includes any failure
to make a reasonable attempt to comply with the statute, and the
term "disregard" includes any careless, reckless, or intentional
disregard. See sec. 6662(c). A taxpayer will not be liable for
the penalty under section 6662 if the taxpayer establishes that
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