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1999. Petitioner did not file a joint income tax return with her
for that year. We have held that petitioner is not entitled to
any dependency exemption deduction for 1999. Consequently,
petitioner is not entitled to head of household filing status or
to an earned income credit.4 Secs. 2(b)(1), 32(d).
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
4 Since petitioner was married at all times during 1999,
respondent might have utilized the standard deduction applicable
to married individuals filing separately. Respondent has not
done so, and consequently respondent’s deficiency determination
for 1999 was understated. Respondent’s counsel has explicitly
waived any claim to the additional deficiency resulting from this
apparent error. Moreover, because respondent did not assert any
claim for an increased deficiency, we lack jurisdiction to
redetermine the correct amount of the deficiency. See sec.
6214(a); Estate of Petschek v. Commissioner, 81 T.C. 260, 271-272
(1983), affd. 738 F.2d 67 (2d Cir. 1984).
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Last modified: May 25, 2011