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married at the close of 2002, he is not considered a head of
household. Respondent’s determination on this issue is
sustained.
2. Earned Income Credit
An eligible individual may be allowed a credit which is
calculated as a percentage of the individual’s earned income.
Sec. 32(a)(1). In the case of an individual who is married, the
earned income credit is allowed only if a joint return is filed
for the taxable year under section 6013. Sec. 32(d). As
mentioned above, petitioner did not file a joint return for 2002.
Section 6013(b)(1) provides generally that where a taxpayer
has filed a separate return for a taxable year and the time
prescribed for filing has expired, the taxpayer nevertheless may
make a joint return with his spouse. Petitioner and his wife
have not attempted to file a joint return, however, and the
election under section 6013(b)(1) cannot be made after either
spouse timely petitions the Court in response to a notice of
deficiency for the year in issue. Sec. 6013(b)(2)(B); Millsap v.
Commissioner, 91 T.C. 926, 929 (1988). Respondent’s
determination on this issue is sustained.
3. Schedule C Deductions
A taxpayer who is carrying on a trade or business generally
may deduct ordinary and necessary expenses paid or incurred in
connection with the operation of the business. Sec. 162(a); FMR
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