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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
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011