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imposed in addition to the “regular tax” and that the regular tax
is, as relevant herein, the income tax computed on taxable income
by reference to the pertinent tax table. Sec. 55(a), (c)(1); see
also sec. 26(b)(1), (2)(A). In petitioner’s case, the regular
tax is $619.
Pursuant to section 55(a), the alternative minimum tax is
the difference between the “tentative minimum tax” and the
regular tax. In the case of a married individual who files a
separate return, and as relevant herein, the tentative minimum
tax is 26 percent of the excess of a taxpayer's “alternative
minimum taxable income” over an exemption amount of $22,500.2
See sec. 55(b)(1)(A), (b)(2), (d)(1)(C)(i).
Section 55(b)(2) defines the term “alternative minimum
taxable income”. As relevant herein, the term “alternative
minimum taxable income” means the taxpayer's taxable income for
the taxable year determined with the adjustments provided in
section 56 and increased by the amount of items of tax preference
2 In the case of a married individual who files a joint
return with his or her spouse, the exemption amount is $45,000.
See sec. 55(d)(1)(A)(i). It is possible, therefore, that
petitioner might not have been liable for alternative minimum tax
if he had filed a joint return with his spouse. However, sec.
6013(b)(2)(B) precludes the filing of a joint return after a
taxpayer files a separate return if the taxpayer files a timely
petition with this Court in respect of a notice of deficiency for
the year for which the notice is issued. Notwithstanding this
limitation, respondent offered to settle the present case on a
“deemed filed” basis; however, petitioner and/or petitioner’s
spouse declined the offer.
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Last modified: May 25, 2011