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failed to respond to any of our Orders and has abused the
judicial process of the Court.
Having endeavored to comply with the mandate of the Court of
Appeals for the Ninth Circuit by calling Detective Menzies as a
witness and by providing petitioner with the tax documents
previously in the possession of the Newport Police Department, we
now address again the following issues in turn.
1. Petitioner’s Filing Status
Respondent calculated deficiencies for each of the years at
issue based upon single filing status. While petitioner concedes
that he was not married in either 1988 or 1989, he contends that
he was married twice in 1990 and is therefore entitled to claim
married, filing jointly status for the 1990 taxable year based on
at least one of his marriages.
Petitioner testified that he divorced Yu Fang Wang, his
first wife, on November 12, 1990, and married his second wife,
Zong Yan Yu, in China on November 11, 1990. Zong Yan Yu did not
come to the United States until May 30, 1991.
A taxpayer's filing status is determined as of the close of
the taxable year, and a taxpayer legally separated from his
spouse under a decree of divorce shall not be considered married.
See secs. 6013(d)(2), 7703(a)(1). Petitioner concedes that his
marriage to Yu Fang Wang, his first wife, ended in divorce on
November 12, 1990, and that he was not married to her at the
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