- 5 -
status for the taxable year 2003. Accordingly, respondent’s
determination on this issue is sustained.
2. Joint Return
Petitioner, in his petition to this Court, requests that the
“IRS [Internal Revenue Service] refigure [sic] * * * [his] tax
for 2003 base [sic] on the filing status ‘Married Filing
Jointly’”. In other words, petitioner alleges that he should be
allowed to amend his filing status on his 2003 tax return from
head of household to married filing jointly. However, respondent
contends that pursuant to section 6013(b)(2)(B) petitioner is not
entitled to file a joint return with his spouse because the
Commissioner mailed a notice of deficiency for the taxable year
2003 to petitioner and, after receipt, petitioner timely filed a
petition in this Court.
Section 6013, in general, entitles married taxpayers to make
a joint income tax return. See sec. 6013(a). Section 6013(b)(1)
further provides even where a taxpayer has filed a separate
return for a taxable year and the time prescribed for filing has
expired, the taxpayer may nevertheless make a joint return with
his or her spouse, subject to specified limitations. One such
limitation is provided by section 6013(b)(2)(B). Section
6013(b)(2)(B) states:
(2) Limitations for making of election. The election
provided for in paragraph (1) may not be made--
* * * * * * *
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011