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is invalid, as the accompanying statement vitiates the
jurat. Williams v. Commissioner, 114 T.C. 136 (2000);
Sloan v. Commissioner, supra. Doubts regarding whether
the accompanying statement has qualified the jurat so
as to invalidate the return are resolved in the
Commissioner's favor. Sloan v. Commissioner, 53 F.3d
799, 800 (7th Cir. 1995), affg. 102 T.C. 137.
However, not every individual with taxable income need make
a return. In pertinent part, section 6012(a)(1) provides that an
individual whose filing status is “single” need not file a
Federal income tax return unless gross income for the taxable
year exceeds the sum of the applicable personal exemption amount
and the basic standard deduction, and that an individual whose
filing status is “married filing separately” need not file a
return unless gross income for the taxable year exceeds the
applicable personal exemption amount. See sec. 6012(a)(1)(A)(i)
and (D). As discussed supra in note 10, for all of the years in
issue, petitioner claimed a filing status of “single”, but, for
1998 and 1999, respondent assumed a filing status for petitioner
of “married filing separately”, and applied the return filing
thresholds pertinent thereto: $2,700 for 1998 and $2,750 for
1999. That dispute, which we have resolved in respondent’s favor
(see supra note 9), is moot, however, because even if we assume
that the return filing thresholds applicable to “single” filers
apply to petitioner, $6,950 for 1998 and $7,050 for 1999,
petitioner’s gross income for both 1998 and 1999, as redetermined
herein, is far in excess of those thresholds, and he was required
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