- 5 -
2001, petitioner is not entitled to the earned income tax credit
under section 32(a).
It appears from the arguments in his briefs that petitioner
may be confused by respondent’s concession that, for purposes of
“head of household” status, petitioner may be treated as an
unmarried person. For purposes of section 2(b), dealing with
“head of household” status, the taxpayer may be considered not
married at the close of the year if “at any time during the
taxable year his spouse is a nonresident alien”. Sec.
2(b)(2)(C). The definition in that section, however, has not
been extended to other situations where marital status is
determined under section 7703 (formerly section 143). See
Kravetz v. Commissioner, T.C. Memo. 1985-496, affd. without
published opinion (D.C. Cir., Oct. 17, 1986). The specifically
applicable statutory definition cannot be disregarded even though
petitioner argues persuasively that he was disabled from filing a
joint return because of his wife’s inability to stay in the
United States legally or to obtain a Social Security number. Cf.
Peppiatt v. Commissioner, 69 T.C. 848, 853-854 (1978).
In order to reflect respondent’s concessions,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5
Last modified: May 25, 2011