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is precluded from itemizing his deductions by the provisions of
section 63(e) and section 6013(b).
Section 63(e) provides that taxpayers must elect to itemize
deductions, and this election is to be made on the taxpayer’s
return. Sec. 63(e)(1) and (2). A taxpayer may change his
election after filing the return, but if the taxpayer’s spouse
filed a separate return for the same taxable year, section
63(e)(3) provides:
the change shall not be allowed unless * * *
(A) the spouse makes a change of election with respect
to itemized deductions, for the taxable year covered in such
separate return, consistent with the change of treatment
sought by the taxpayer, and
(B) the taxpayer and his spouse consent in writing to
the assessment (within such period as may be agreed on with
the Secretary) of any deficiency, to the extent attributable
to such change of election * * *
Petitioner did not elect to itemize deductions either on his
original return or by means of an amended return. Even were we to
construe petitioner’s submissions at trial as an attempt to elect
itemization under section 63(e), the statutory requirements of
that section have not been met. See Boyd v. Commissioner, T.C.
Memo. 2003-286. Therefore, petitioner is not entitled to itemize
his deductions for 2003; consequently, he cannot claim any
deduction for legal fees he paid.
Petitioner concedes that he received nonemployee compensation
of $17,818 for consulting services. Petitioner did not report
this income on his 2003 return, nor any expenses associated with
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