- 35 -
Accordingly, we sustain respondent’s determination
disallowing the bad debt deductions claimed by petitioner in
1994.
Filing Status
Petitioner argues that he is entitled to joint filing status
(and the rates under section 1(a)) in accordance with section
6013(b), because the 1994 Form 1040 constitutes a joint income
tax return filed by petitioner and Mrs. Julicher after he filed
separately for taxable year 1994.21 Respondent argues that the
1994 Form 1040 relied on by petitioner is not a valid joint
return and consequently that petitioner did not elect to make a
joint return prior to the issuance of the notice of deficiency.22
We agree with respondent.
Section 6013 in general entitles married taxpayers to make a
joint income tax return. See sec. 6013(a). Section 6013(b)(1)
further provides that even where a taxpayer has filed a separate
21 Petitioner also argues that, because he elected to make a
joint return under sec. 6013(b), the notice of deficiency is
invalid because it was sent to him alone. Because we conclude
herein that petitioner has not validly elected to make a joint
return under that section, this argument is likewise without
merit.
22 Respondent also asserts that this issue was not raised on
a timely basis by petitioner but concedes there is no prejudice
to him so long as the parties’ stipulation characterizing the
1994 Form 1040 as an “amended return” is not treated as binding
on respondent for purposes of this issue. Since petitioner has
not sought to rely on the stipulation for this purpose, we find
no prejudice and shall decide the issue.
Page: Previous 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 NextLast modified: May 25, 2011