Xhevair Ferko - Page 7

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          the meaning of section 7703), must file a joint return with his             
          or her spouse.  Sec. 32(d).                                                 
               We have already found that petitioner was married throughout           
          2004.  Because petitioner failed to file a joint return for 2004,           
          we hold that he is not entitled to an earned income credit                  
          pursuant to section 32.  See Chiosie v. Commissioner, supra.                
               To reflect the foregoing,                                              
                                                   Decision will be entered           
                                             for respondent.                          

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Last modified: May 25, 2011