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income tax liabilities for 2002 and 2003. Petitioner believes
that respondent should have used rates applicable to married
taxpayers filing joint returns.
To receive the benefit of joint return rates, taxpayers must
file a valid joint return pursuant to section 6013. Sec.
1(a)(1); see Thompson v. Commissioner, 78 T.C. 558 (1982). The
returns petitioner submitted for 2002 and 2003 were not valid
income tax returns. (See discussion below.) Petitioner did not
file any valid returns electing joint filing status before these
cases were submitted for decision. Cf. Millsap v. Commissioner,
91 T.C. 926 (1988); Phillips v. Commissioner, 86 T.C. 433, 441
(1986), affd. in part and revd. in part 851 F.2d 1492 (D.C. Cir.
1988). Furthermore, petitioner does not make a claim that he was
not legally required to file U.S. income tax returns, which would
first have to be rejected for the need or opportunity to elect
joint filing status to arise. Cf. Vazquez v. Commissioner, T.C.
Memo. 1993-368. Petitioner has also failed to present any
evidence regarding his eligibility for joint filing status.
Thus, petitioner is not entitled to claim joint filing status,
and respondent correctly calculated petitioner’s tax liability
using married filing separately rates. See sec. 1(d).
Petitioner also claims that he is entitled to deductions for
his wife and children, which respondent did not allow in the
calculation of petitioner’s tax liabilities. Since petitioner
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