Maria Sofia Benitez - Page 6

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          2001.  There is no evidence that a joint return was filed before            
          that date.                                                                  
               Further, petitioner received a notice of deficiency and                
          filed a timely petition with this Court.  Unfortunately,                    
          petitioner may have received tax advice that was not correct.  We           
          hold that petitioner is not entitled to file a joint return for             
          the taxable year 1997.  Therefore, she is not entitled to the               
          earned income credit.                                                       
               Reviewed and adopted as the report of the Small Tax Case               
          Decision will be entered                                                    
          under Rule 155.                                                             

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