1 4 9 T.C. No . 1 3

UNITED STATES TAX COURT

FANSU CAM ARA AND AM INATA J ATTA, Pet it i on ers v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 2 0 51 -1 5
. Fi l edSep t em b er 2 8 , 2 0 1 7
.

Al t h ou g h Ps were m arri edatal l rel ev an tt i m es , H erro n eo u s l y cl ai m eds i n g le fi l i n g s t atu s o n h i s 2 01 2 i nd i v i du al i n co m e t ax retu rn . In th e n ot ice o f d efi ci en cy R ch an g edH’ s fi l i n g s tatu s t o m arri ed fi li n g s ep arat el y . Aft er p et i t i o n i n g th i s Co u rt , Ps fi leda jo i nt2 0 1 2 i n co m e t ax retu rn . R co n t en d s thatH’ s o ri gi n al 2 01 2 s in g le ret urn was a “ s ep arat e ret u rn ” s u ch th atth e l i m i t at i o n s o f I.R.C. s ec. 6 0 1 3 (b )(2 ) ap p l y

t o p rev en tPs fro m

cl ai m i n g th e b en efi t s av ai l ab le t o m arri edt ax p ay ers wh o fi l e a jo i n tretu rn . Hel d : Th e 2 01 2 retu rn th atH o ri g in al l y fi l ed , erro n eo u s l y cl ai m in g “ s i n g l e” s t atu s , d i dn otco n s ti tu t e a “ s ep arat e retu rn ” wi t h i n th e m ean i ng o f I.R.C. s ec. 6 0 1 3 (b ). See Ib rah i m v . Co m m i s s i o n er, 7 8 8 F.3 d 8 3 4 (8 th Ci r. 2 0 1 5 ), rev ’ g an drem an d in g T.C. M em o . 2 0 1 4- 8 ; Gl aze v . Un it edSt at es , 6 4 1 F.2 d3 3 9 (5 th Ci r. Un i tB Ap r. 1 9 8 1 ), aff’ g 4 5 A.F.T.R.2 d8 0 -7 4 0 , 1 9 7 9 W L 1 5 3 3 (N.D. Ga. 1 9 7 9 ). Hel d , fu rt h er, H i s en t i t l ed t o jo i n t fi l i n g s t atu s an drat es .- 2
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Fan s uCam ara an dAm i n at a J at t a, p ro s e. Bet h A. Nun n i n k, fo r res p o n den t
.

OPINION THORNTON, Jud g e: By n o t ice o f d efi ci en cy

d at edFeb ru ary

1 0 , 2 0 1 5 , res p o n d en t d et erm i neda $ 9 7 ,3 4 2 d efi ci en cy i n M r. Cam ara’ s 2 01 2 i n co m e t ax , al o n g wi th an $1 1 ,4 1 1 ad d i t i o n t o t ax u n d er s ect i o n 6 6 5 1 (a)(2 ) an da $ 1 9,4 6 8 p en al ty u n d er s ect i o n 6 6 6 2 (a). 1 Ina s eco n dn o ti ce o f d efi ci en cy --al s o d at ed Feb ru ary 1 0 , 2 0 1 5 --res p o nd en td et erm i n eda $ 1 37 ,5 4 2 d efi ci en cy i n M r. Cam ara
an d M s . J at t a’ s 2 0 1 3 jo i n t i n co m e t ax , al o n g wi t h a $ 6 ,8 1 5 ad d it i on t o t ax u n d er
s ect i on 6 6 5 1 (a)(1 ) an d a $ 2 7 ,5 08 p en al t y u n d er s ect i o n 6 6 62 (a). Aft er
co n ces si o n s , 2 th e o n l y

i s s u e rem ai n in g fo r d eci s i o n i s wh et h er s ect i o n 6 0 1 3 (b )(2 )

1 Un l es s o t h erwi s e i nd i cat ed , s ect io n referen ces are t o t h e In t ern al Rev en u e Co d e (Co d e) i n effect atal l rel ev an tt i m es , an dRu l e referen ces are t o t he Tax Co u rtRu l es o f Pract i ce an dPro cedu re. Do l l ar am o u n t s are ro u n d ed
.

2 Th e p art i es ag ree o n v ari o u s ad j u s t m en t s t o M r. Cam ara’ s 2 0 1 2 Sch edu l e C, Pro fi to r Lo ss Fro m

Bu s i n es s . Th ey

al s o ag ree t h atM r. Cam ara recei v ed$ 6 0 o f u n rep o rt edt ax ab l e i n t eres ti n 2 0 1 2 an dth ath e i s n o tl i ab l e fo r an y ad di t i o n t o t ax o r p en al ty

fo r 2 0 1 2
. Ad di t i o n al l y , th e p art i es ag ree t h atM r. Cam ara an dM s . J at t a are l i ab l e fo r a $ 3 9,7 2 8 d efi ci en cy an da $ 1 ,9 2 4 s ec. 6 6 5 1 (a)(1 ) ad d i t i o n t o t ax fo r 2 0 1 3
.- 3
-

b ars M r. Cam ara fro m

el ect i ng jo i n tfi l i n g s t atu s an drat es fo r h i s 2 0 12 t ax y ear. 3 Th e p art i es s ubm it t edth i s cas e fo r d eci si on wi t h o u t tri al p u rs u an tt o Ru l e 1 2 2
. Back gro u n d M r. Cam ara was m arri edt o M s . J at ta atal l rel ev an tt i m es . 4 Nev ert h el es s , o n h i s 2 0 1 2 Fo rm

1 0 4 0 , U.S. In d i vi du al In co m e Tax Retu rn , fi l ed o n Ap ri l 1 5 , 2 0 1 3 , M r. Cam ara erro n eo u s l y

ch eck edth e b o x fo r s in g le fi l i n g s t atu s . In th e n ot ice o f d efi ci en cy i s s u edt o M r. Cam ara fo r h i s 2 0 1 2 t ax y ear,
res p o n d en t ch an g edh i s fi l i n g st atu s fro m s i n g l e t o m arri ed fi l i n g s ep arat el y . On M ay 8 , 2 0 1 5 , wh i l e res i d i n g i n Ten nes s ee, M r. Cam ara an dM s . J at t a t i m el y p et i t i o n edth i s Co u rt wi t h res p ectt o th atn o t i ce o f d efi ci en cy as wel l as the n o t i ce
o f d efi ci en cy t h at res p on d en t i s s u edt o th em fo r t h ei r 2 0 1 3 t ax y ear.

3 In s o far as th e reco rds h o ws , res p o n d en ti s su edn o n o t i ce o f d efi ci en cy t o M s . J at ta fo r h er 2 0 1 2 t ax y ear. Acco rd i n g l y , th i s Co urtd o es n oth av e ju ri s d i ct i o n t o red et erm i n e an y d efi ci en cy fo r h er 2 0 1 2 t ax y ear. See s ecs . 6 2 12 , 7 7 0 1 (a)(1 1 )(B); Ru l e 1 3; Py o v . Co m m is s i o n er, 8 3 T.C. 6 2 6 , 6 32 (1 9 8 4 ). Th i s ci rcu m s t an ce, h o wev er, d o es n o tp recl u d e M r. Cam ara fro m s eek in g t o u s e jo i n t rat es fo r 2 0 1 2 , h av i n g fi leda jo i n treturn wi t h M s . J at t a b efo re th i s cas e was s ub m i t t edfo r d eci s i o n . See M il l s ap v . Co m m i s s i o n er, 9 1 T.C. 9 2 6 , 9 2 9 n .5 (1 9 8 8); Ph i l l i p s v . Co m

m i s s i o n er, 8 6 T.C. 4 3 3 , 4 4 1 n .7 (1 9 86 ), aff’ di n p arto n th i s i s s u e, rev ’ di n p art , 8 5 1 F.2 d1 4 9 2 (D.C. Ci r. 1 9 8 8 ).

4 Th e reco rdd o es n o t s ug g es tth atM r. Cam ara an dM s . J at t a l iv edap artat an y rel ev an tt i m e.- 4
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OnM ay 2 7 , 2 0 1 6 , M r. Cam ara an dM s . J at t a fi l edwi t h th e In t ern al Rev en u e Serv i ce (IRS) a jo i n t2 0 12 retu rn , wh i ch th ey h adb o th s ig n ed . M s . J at t a h adn o t p rev i o u s l y fi l edan y

2 0 1 2 retu rn wi t h th e IRS.

Di s cu ss i o n M r. Cam ara erred wh en h e ch eck edth e b o x cl ai m i n g s i n gl e fi l i n g s t atu s o n h i s o ri gi n al 2 0 1 2 i n co m e t ax retu rn . 5 Th ere i s n o d i s p u t e t h ath e s h ou l d h av e ei th er fi l edh is 2 0 1 2 retu rn as m arri edfi l i n g s ep arat el y o r fi ledjo i n t ly

wi t h M s . J at t a. Th e p art i es ag ree t h ati f M r. Cam ara an dM s . J at t a are en t i t l edt o el ectjo i n t fi li n g s t atu s fo r 2 0 1 2 , th e jo i n tretu rn t h atth ey fi ledo n M ay

2 7 , 2 0 1 6 --aft er recei v i ng th e n o ti ce o f d efi ci en cy an dp et i t i o ni n g th i s Co urt --co rrect ly refl ect s th ei r 2 01 2 t ax l i ab i l i ty

wi t h cert ai n ag reed -up o n ch an ges . 6 An dres p o n d en t
co n ced es o n b ri ef t h atM r. Cam ara an dM s . J at t a m eetth e s ub s t an t i ve req u i rem en t s fo r jo i n t fi l i n g s t atu s an d rat es fo r 2 0 1 2 . Res p o n den tco n ten d s ,

5 Th e reco rdd o es n o t rev eal wh y M r. Cam ara m ad e t h i s erro r. Res p o n d en t h as n ots u g g es t edth atM r. Cam ara’ s erro r was an yth i n g o t h er t han a m i s t ak e i n g o o dfai th
.

6 Th e p art i es h av e s t i pu l at edth at t he jo i n tretu rn o m i ts $ 6 0 o f t ax ab l e i n t eres t i n co m e wh i ch th e p art i es n ow ag ree m u stb e i n cl u d edi n g ro ss i n co m e. Th e p art i es h av e al s o s t i p u l at edad d i t i o n al d edu ct io n s o f $ 2,0 5 8 fo r t ax es an dl i cen s es th atwere n o tcl ai m edo n th e jo i n treturn . See s up ra n o t e 2
.- 5
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h o wev er, t h ats ect i on 6 01 3(b )(2 ) n o w b ars M r. Cam ara an d M s . J at ta fro m fi l i n g a jo i n t retu rn , an dco ns equ en t l y , h e s u g g es t s, they are p ro cedural ly

b arredfro m cl ai m i ng th e b en efi t s g en eral l y av ai l ab l e t o m arri edt ax p ay ers wh o fi le a jo i n t retu rn . Fo r t h e reas o n s d i s cu s s edb el o w, we d i s ag ree. A. Gen eral Leg al Pri n ci p l es A m arri edi n d i v i dual wh o “ m ak es a s i n g l e ret u rn jo i n t l y wi t h h is s p o u s e” i s t ax edacco rd i n g t o a m o re ad van t ag eo u s t ax rat e s tru ctu re (wi t h wi d er t ax ab l e i n co m e b an d s ) t h an a m arri edi n d i v i dual wh o “ d o es n otm ak e a s in g l e retu rn jo i n t ly wi t h h i s s p o u s e”. Sec. 1 (a), (d ). In cert ai n o t h er res p ect s as wel l , fo r
m arri edi n di v i dual s , fi l i n g a jo i n tretu rn m ay b e m o re b en efi ci al th an fi l i n g
s ep arat e ret u rn s . 7 Th e d et erm i n at i o n o f wh et h er an i n d iv i du al i s m arri edi s g en eral l y m ad e as o f t h e cl o s e o f t he t ax ab l e y ear. Sec. 7 7 0 3(a). Sect io n 6 0 1 3 g o vern s wh et h er a m arri edco up l e m ay m ak e a jo i n t retu rn . Sect i o n 6 0 1 3(a) al l o ws a m arri edco upl e t o “ m ak e a s i n g l e retu rn jo i n t l y o f i n co m e t ax es ” s ub

jectt o th ree res t ri ct i o n s i n p arag rap h s (1 ), (2 ), an d(3 ), wh i ch are n o t ap p li cab l e i n th i s cas e.

7 Fo r i n s t an ce, a m arri edi n d i v i du al wh o fi les s ep arat el y m ay b e d en iedth e s t an d ardd edu ct i o n i f t h e i n d i v i du al s p o u s e i t em i zes o n h i s o r h er ret urn , s ee s ec. 6 3 (c)(6 )(A), an da m arri edi n d iv i du al wh o fi les s ep arat el y i s p recl u d edfro m t ak i n g th e Am eri can o p p o rtu ni t y cred i t , th e l i fet i m e l earn i n g cred i t , an d t h e earn ed i n co m e t ax cred i t , s ee s ecs . 2 5 A, 3 2 (d ).- 6
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Sect io n 6 0 1 3 (b ) p erm i t s m arri edt ax p ay ers t o el ecti n cert ai n ci rcu m s t an ces t o s wi t ch fro m a “ s ep arat e ret u rn ” t o a jo i n tretu rn . (W e s o m et i m es refer t o th i s el ect io n t o s wi t ch fro m

a “ s ep arat e ret u rn ” t o a jo i n t retu rn as th e s ect i o n 6 0 1 3 (b ) el ect io n t o av o i dco n fu s io n wi t h th e s ect i o n 6 0 1 3 (a) el ect i o n t o m ak e a jo i n tretu rn i n the fi rs t i n s t an ce an d t h e “ el ect i o n t o fi l e a s ep arat e ret urn ”, as referen cedi n
s ect i on 6 0 1 3 (b )(1 )). Sect io n 6 01 3 (b )(1 ) p ro v i d es thi s g en eral ru l e: If an i n d i v i du al h as fi l eda “ s ep arat e ret u rn ” fo r a t ax ab l e y ear fo r wh i ch th ati n d i v i du al
an d h i s o r h er s p o u s e co ul dh av e fi l eda jo i n t retu rn , th ati n d i v i du al an dh i s o r h er
s p o u se m ay

n ev ert h el es s “ m ak e a jo i n t retu rn ” fo r t haty ear. Sect io n 6 0 1 3 (b )(2 ) l i s t s fo u r l i m i t at i o ns o n thi s el ect io n t o s w i tch t o a jo i n t retu rn . Becau s e t he s ect i on 6 0 1 3 (b ) el ect i o n ap p l ies o n l y wh ere an i n d i vi du al h as fi led a “ s ep arat e ret u rn ”, t h e s ect i o n 6 0 1 3 (b )(2 ) l im i t at i o ns l i k ewi s e ap p l y o n l y i f th e i n d i v i du al h as fi l eda “ s ep arat e ret u rn ”. See M i l l s ap v . Co m m i s s i on er, 9 1 T.C. 9 2 6 , 9 3 7 (1 9 8 8) (o verru l i ng Go l db erg v . Co m m i s si on er, 1 4 B.T.A. 4 6 5 (1 9 2 8 ) an d d ecl i ni n g t o fo l l ow Sm al l dri d g e v . Co m m i s s i o n er, 8 04 F.2 d 1 2 5 (1 0 t h Ci r. 1 9 8 6 ), aff’ g T.C. M em o . 1 9 8 4 -4 3 4 ); Ph i l l i p s v . Co m m i s s io n er, 8 6 T.C. 4 3 3, 4 3 9 (1 9 8 6 ) (o v erru l in g Du ro v i c v . Co m m i s s i o n er, 5 4 T.C. 1 3 64 (1 9 7 0 ), aff’ d o n th i s i s s u e, 4 8 7 F.2 d3 6 (7 t h Ci r. 1 9 7 3 )), aff’ do n thi s i s s u e, 8 5 1 F.2 d1 4 92 (D.C. Ci r. 1 9 8 8 ).- 7
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B. Res p o n d en t ’ s Co nt en t i on s Res p o n d en tco n t en d s (1 ) t h atM r. Cam ara’ s o ri g i n al 2 0 1 2 ret urn , o n wh i ch h e erro n eo u s l y

cl ai m eds i ng l e fi l i n g s t atu s , co n s t i tu t es a “ s ep arat e retu rn ” wi t h i n th e m ean i n g o f s ect io n 6 0 1 3 (b )(1 ) an dco n seq u en tl y (2 ) th atth e s ect i o n 6 0 1 3 (b )(2 ) l i m i tat i on s ap p l y

t o p rev en tM r. Cam ara fro m m ak i n g t h e s ect i o n 6 0 1 3(b ) el ect i o n t o s wi t ch t o a jo i n tretu rn . Th e two l i m it at i on s t h atres p o n d en ti nv o k es are fo u n d i n s ub p arag rap h s (A) an d(B) o f s ect i o n 6 0 13 (b )(2 ). Sub p arag rap h (A) b ars th e
s ect i on 6 0 1 3 (b ) el ect i o n aft er t h ree y ears fro m the fi l i n g d ead l i n e (wi t h ou t
ex t en s i o n s ) fo r fi l i n g th e retu rn fo r t h at y ear. Su b p arag rap h (B) b ars th e s ect i o n 6 0 1 3 (b ) el ect i on “ aft er th ere h as b een m ai l edt o ei t h er s p o u s e, wi t h res p ectt o s u ch t ax ab l e y ear, a n o ti ce o f d efi ci en cy * * * , i f t h e s p ou s e, as t o s u ch n o t i ce, fi l es a p et i t i o n wi t h th e Tax Co u rtwi th i n * * * [9 0 d ay s ] ”. 8 Res p o n d en targ u es th atth es e two l i m i t at i o ns are s at i s fi edb ecau s e: (1 ) t he d at e o n wh i ch M r. Cam ara an dM s . J at t a fi l eda jo i n treturn --M ay 2 7 , 2 0 1 6 --was m o re th an t h ree y ears aft er M r.

8 Th e o t h er t wo ex cep t i o ns rel at e t o s i tuat i on s i n wh i ch ei t h er s p o u se h as (1 ) co m m en ceda refu n ds u itfo r t h e t ax ab l e y ear, s ec. 6 0 1 3 (b )(2 )(C); o r (2 ) h as en t eredi n t o a cl o s i n g ag reem en tu n d er s ec. 7 1 2 1 o r co m p ro m i sedu n d er s ec. 7 1 2 2 a ci v i l or cri m i n al cas e, s ec. 6 0 1 3 (b )(2 )(D). Res p o n d en td o es n o tco n t en dth at ei th er o f t h es e ex cep ti o n s ap pl i es i n th i s cas e.- 8
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Cam ara “ fi l ed a s ep arat e ret u rn ” 9 an d(2 ) M r. Cam ara “ recei v eda n ot i ce o f d efi ci en cy , an d fi l eda p et it i o n wi t h th e Tax Co u rtb efo re fi li n g a jo in tretu rn ”. 1 0 C. Leg al Back g ro u n d Th e i s s u e res p o n den trai s es h as n o t b een fo rm al l y ad dres s edb y

th i s Co u rti n a rep o rt edo r rev i ewedOp i ni o n . So m e M em o ran dum Op in io n s o f t hi s Co u rth av e i n t erp ret ed“ s ep arat e ret u rn ” t o i n cl u d e a s in g l e ret urn o r a h eado f h o us eh o l d retu rn fo r t hi s p u rp o s e. See Ib rah i m v . Co m m i s s i o n er, T.C. M em o . 2 0 14 -8 , rev ’ d
an d rem an ded , 7 8 8 F.3 d8 3 4 (8 t h Ci r. 2 0 1 5 ); Swo n der v . Co m m i s s io ner, T.C. M em o. 1 9 9 4 -4 3 0 ; Cu rri e v . Co m m i s s i o n er, T.C. M em o . 1 9 8 6 -7 1 ; Bl u m en t h al v . Co m m i s s i o n er, T.C. M em o . 1 9 8 3 -7 3 7 ; San i ews k i v . Co m m i s s i on er, T.C. M em o . 1 9 7 9 -3 3 7 ; Bry an tv . Co m m i s s i o n er, T.C. M em o . 1 9 7 0 -2 6 5 . Fo r t he m o s t p art th es e M em o ran du m

Op i n io n s m erel y

accep tth e rat i o nal e o f earl i er cas es , an dth e
u l t i m at e au t h o ri t y

fo r thes e M em o ran dum

Op i n io n s ap p ears t o b e t raceab le t o

9 Res p o n d en t ’ s arg u m en ts eem s t o co n fl at e, as th e o perat iv e d at e u n d er s ec. 6 0 1 3 (b )(2 )(A), t h e fi l i n g d at e o f a s ep arat e ret u rnwi t h th e fi li n g d ead l i ne. As i t h ap pen s , th e t wo d at es are t h e s am e i n th i s cas e, an ds o th i s d is t i n ct i o n m ak es l i tt l e d i fferen ce t o o u r an al y s i s.

1 0 Res p o nd en t ’ s arg um en tal s o s eem s t o co n fl at e, as th e o p erat i v e ev en t u n d er s ec. 6 0 1 3 (b )(2 )(B), t h e recei p to f a n o t i ce o f d efi ci en cy wi t h th e m ai l i n g o f a n o t i ce o f d efi ci en cy . Bu t ag ai n t h e d i s t i n ct i o n m ak es l i t t l e d i fferen ce i n th i s cas e.- 9
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earl ier cas es wh ere t h e effect o f an erro n eo u s cl ai m o f fi l i n g s t atu s was n ei t h er ad dres s edn o r ev en p res en t edas an i s su e. 1 1

1 1 Fo r i n s t an ce, Swo n d er v . Co m m i s s i o n er, T.C. M em o . 1 9 9 4 -4 30 , rel i es o n Cu rri e v . Co m

m i s si o ner, T.C. M em o. 1 98 6 -7 1 , qu o t i n g i tfo r th e p ro p o s it i on th at “ a m arri edt ax p ay er wh o h as n o tfi l ed a jo i n tretu rn b efo re a n o t i ce o f d efi ci en cy was i s s u edt o th at t ax p ay er can n o tel ectt o fi l e a jo i n tretu rn i f t h att ax p ay er t i m el y p et i t i o n s t h e Co urt ” (wh ich , i n ci d en t al l y , i s n o l o n g er t ru e aft er Ph i l l i p s v . Co m m i s s i o n er, 8 6 T.C. 4 33 , 4 3 9 (1 9 8 6 ), aff’ d , 8 51 F.2 d 1 4 9 2 (D.C. Ci r. 1 9 8 8 )). Cu rri e, i n tu rn , ci t es as au t ho ri t y o n l y J aco b s o n v . Co m

m i s s i o n er, 7 3 T.C. 6 1 0 (1 97 9 ), an dDru ker v . Co m m i s s i o n er, 7 7 T.C. 8 6 7 (1 9 8 1 ), aff’ di n p artan d rev ’ d i n p arto n an o t her i s s u e, 6 9 7 F.2 d4 6 (2 dCi r. 1 9 82 ). Bu tJ aco b s o n v . Co m m i s s i o n er, 7 3 T.C. at 6 1 2 , s i m p l y fi n d s as a fact t h atth e t ax p ay er, wh o was m arri ed , fi l eda “ s ep arat e ret u rn ” wi t h o u tan y i n d i cat io n o r an al y s i s o f wh et h er t he t ax p ay er h adp ro p erl y

el ect ed a s t atu s o f m arri edfi l i n g s ep arat el y o r h ad i m p ro p erl y s o u g h tt o fi l e as a s i n g le t ax p ay er. An di n Dru k er v . Co m m is s i o n er, 7 7 T.C. at8 6 8 , b o t h t ax p ay ers h adfi l edretu rn s cl ai m i n g m arri edfi li n g s ep arat el y s t atu s, s o Dru k er l i k ewi s e d o es n o t co m p el th e co n cl u si o n th at a m i s t ak ens i n g l e o r h eado f h o u s eh o l d retu rn i s a s ep arat e ret u rn fo r p urp o s es o f s ec. 6 0 1 3 (b ). An o th er ex am

p l e: Bry an tv . Co m

m is s io n er, T.C. M em o . 1 9 7 0-2 6 5 , wh i ch treat s a h eado f h ou s eh o l dretu rnfi l edb y a m arri edt ax p ay er as a “ s ep arat e” ret u rn u n d er s ec. 6 0 1 3 (b )(2 ), ci t es as au t h o ri t y o n l y Ki rb y

v . Co m m i s s i o n er, 3 5 T.C. 3 0 6 (1 9 6 0). Bu t M r. Ki rb y

can n o th av e m ad e an erro n eo u s at t em p tt o el ectfi l i n g s t atu s: Ki rb y

was d eci d edb efo re t h e t ax rat es fo r s in g le an d m arri edfi l i n g s ep arat e t ax p ay ers d i v erg ed , s ee i n fra p . 2 2 , an d ev en b efo re t h e IRS p ro vi d ed t ax p ay ers wi t h a way t o i n d i cat e s i n g l e s t atus o n the ret u rn . Ch eckb ox es t i t l ed
“ Si ng l e”, “ Un m arri ed‘ Heado f Ho u s eh o ld ’ ”, “ Su rv i v i ng wi d o w o r wi d o wer wi t h d ep en d en t ch i ld ”, “ M arri edfi l in g jo i n tretu rn ”, an d“ M arri edfi l i n g s ep arat e retu rn ” were ad d edan d g ro up edt o g eth er fo r th e fi rs t t i m e o n the 1 9 61 Fo rm 1 0 4 0 , U.S. In d i v i dual In co m e Tax Retu rn . Ki rb y m en t i o n s n o cl ai m t o h eado f h o u s eh o l ds t atus . Co n s equ en t ly , Ki rb y d i dn o tco n si d er o r ad dres s th e effect o f erro neo u s l y

fi l i n g a s i n g l e o r h eado f h o u seh o l d ret u rn .- 1 0 -

Th e m o strecen to f t h e M em o ran du m Op i n i on s i n qu es t i o n , Ib rah i m v . Co m m i s s i o n er, T.C. M em o . 2 0 1 4 -8 , was rev ers edi n 2 0 1 5 b y th e Co u rto f Ap p eal s fo r t h e Ei g ht h Ci rcu i t (wi th a d i s s en t ). Ib rah i m v . Co m m i s s i o n er, 7 8 8 F.3 d8 3 4
. An dthe Co u rto f Ap peal s fo r t h e Fi fth Ci rcu i tl on g ag o h el d t h ata s i ng l e ret u rn i s
n o ta “ s ep arat e” ret urn fo r p u rp o s es o f s ect i o n 6 0 1 3(b ). Gl aze v . Un it edSt at es , 6 4 1 F.2 d3 3 9 (5 th Ci r. Un i tB Ap r. 1 9 8 1 ), aff’ g 4 5 A.F.T.R.2 d(RIA) 8 0-7 4 0 (N.D. Ga. 1 9 7 9 ). Th atd eci s i o n i s al s o b i n d i n g i n t h e El ev en t h Ci rcu it . See Bo n n er v . Ci ty o f Pri ch ard , 6 6 1 F.2 d1 2 0 6 , 1 2 0 7 (1 1 t h Ci r. 1 98 1 ). 1 2 Ab s en ta s t i p u l at i o n t o th e co n t rary , th is cas e i s ap p eal ab l e t o th e Co u rto f Ap p eal s fo r t h e Si x t h Ci rcu i t
. See s ec. 7 4 8 2 (b )(1 )(A), (2 ). W e “ fo l l o wa Co u rto f Ap p eal s d eci s i o n wh i ch i s s quarel y i n p o i n t wh ere ap peal fro m o u r d eci si o n l i es t o th atCo u rto f Ap p eal s an dt o t h atco urtal o n e”. Go ls en v . Co m m is s i o n er, 5 4 T.C. 7 4 2 , 7 5 7 (1 9 7 0), aff’ d , 4 4 5 F.2 d9 85 (1 9 7 1 ). Res p o n den targ u es th atM o rg an v . Co m m i s s i o n er, 8 0 7 F.2 d8 1 (6 t h Ci r. 1 9 8 6), aff’ g T.C. M em o . 1 9 8 4 -3 8 4 , co m p el s d eci s i o n i n h i s fav o r u nd er Go l s en . W e d i s ag ree.

1 2 Th e ap p el l at e d eci s i o n s i n Ib rah i m v . Co m m i s s io n er, 7 8 8 F.3 d8 3 4 (8 t h Ci r. 2 0 15 ), rev ’ g an drem an d i n g T.C. M em o. 2 0 1 4 -8 , an d Gl aze v . Un i tedSt at es , 6 4 1 F.2 d3 3 9 (5 th Ci r. Un i tB Ap r. 1 9 8 1 ), aff’ g 4 5 A.F.T.R.2 d(RIA) 8 0-7 4 0 (N.D. Ga. 1 9 7 9 ), are d is cu s s edi n m ore d et ai l b el o w.- 1 1 -

M o rg an i nv o l v ed m arri edt ax pay ers wh o fi l ed“p ro t es tretu rn s ” cl ai m i n g
m arri edfi l i n g jo i n t l y s tatu s fo r s o m e y ears an dm arri edfi l i n g s ep arat el y s tatu s fo r
o th er y ears . Affi rm i n g the Tax Co u rt , th e Co u rto f Ap p eal s fo r t h e Si x t h Ci rcu i ti n M o rg an hel dth ats ect i o n 6 0 1 3 (b )(2 ) p recl u d ed t h e h u s b an dfro m cl ai m in g th e b en efi t s o f jo i n tretu rnfi l in g s t atu s aft er t h e Co m m i s s i o n er i ss u eda n o t i ce o f d efi ci en cy

cal cu lat i n g h i s t ax o n th e b as is o f m arri edfi li n g s ep arat el y . M o rg an d o es no ts qu arel y

ad dres s th e i s s u e p res en t edi n th e cas e b efo re u s : M org an d o es
n o tex pl ai n th e effect u n d er s ect i o n 6 0 1 3 (b ) o f a m arri edt ax p ay er’ s i n i t i al fi l i n g s
o f a ret urn erro n eo us l y

cl ai m i n g s i n g l e s t atu s . No r d oes M org an ev en i m p l i ci t l y d i s ag ree wi t h t h e res ul ti n Gl aze, wh ich d o es s qu arel y ad dres s th e i s s u e b efo re u s . Rat h er, th e Co u rto f Ap p eal s i n M o rg an d i s t i n gu i s hedGl aze o n th e g ro u n d s th at

“ Gl aze i n v ol v ed n o ‘ p ro t es tretu rn ’ an dth e t ax p ay er h adn otat t em p t edt o fi l e a retu rn as a m arri edt ax p ay er o ri g i n al l y .” M o rg an v . Co m m i ss i o ner, 8 07 F.2 dat 8 7
. M r. Cam ara’ s cas e i s d i st i n g u i s h ab l e fro m M o rg an o n th e s am e g ro u n d s o n wh i ch Gl aze was d i s t i n g u i s h edi n M o rg an . M r. Cam ara n ei th er fi l eda p ro t es t retu rn n o r at t em

p tedt o fi l e a ret u rn as a m arri ed t ax pay er o ri g i n al l y . W e h av e fo u n d n o o t h er Si x t h Ci rcu i t cas es ad dres s i n g t h i s i s s ue.- 1 2 -

Becau s e t he Co u rto f Ap p eal s fo r th e Si x t h Ci rcu i th as n o td eci d edth e p reci s e i ss u e b efo re u s, an di n t h e l i g h t o f t h e recen trev ers al o f t h i s Co urt ’ s M em oran du m

Op in i o n i n Ib rah i m

v . Co m m i s s i o n er, T.C. M em o . 2 0 1 4 -8 , an dth e l o n g s t an d i n g p o s i t i o n o f t h e Co u rto f Ap p eal s fo r t h e Fi ft h Ci rcu i ti n Gl aze, wh i ch i s co n s i s t en twi t h th ato f t h e Co u rto f Ap p eal s fo r th e Si x t h Ci rcu i t , we reex am i n e th i s Co u rt ’ s h ol di n g s wi t h res p ectt o th is i s su e. Al th o u g h m i n d fu l o f t h e v i rtu e o f ad h eri n g t o th i s Co u rt ’ s l o n g -es t ab l is h edju d i ci al h o l d i n g s, we b el i ev e t h atth e i m p o rt an ce o f reach i n g th e ri g htres ul tan d o f p ro m ot i n g u n i fo rm i t y i n th e t ax l aw req u i res th atwe carefu l l y reex am i n e t h e i s s u e b efo re u s. Cf. An al o g Dev i ces , In c., & Sub s . v . Co m

m i s s io n er, 1 4 7 T.C. _

_ _ , _

_ _ (s l i p o p . at2 7 -2 8 ) (No v . 2 2, 2 0 1 6 ) (“ Onb al an ce, we co n cl u d e t h atth e i m p o rt an ce o f reach in g t h e ri g h t res u lt i n th i s
cas e o u twei g h s t h e i m

po rt an ce o f fo l l o wi n g o u r p reced en t
. ”). D. An al y s is Th e t erm “ s ep arat e ret u rn ” i n s ect i o n 6 0 13 (b )(1 ) i s n o t d efi n edi n t h e Co d e
o r t h e reg u lat i o n s . Co n si d eri n g t h e co n t ex t o f s ect i o n 6 0 1 3 (b ) as a wh o le, h o wev er, an dg i vi n g due reg ardt o th e Co u rt s o f Ap p eal s ’ o p i n i o n s i n Ib rah i m an d Gl aze, we t h i n k “ s ep arat e ret u rn ” m ean s a retu rn o n wh i ch a m arri edt ax p ay er h as cl ai m edth e p erm i s s i bl e s t atu s o f m arri edfi li n g s ep arat el y , rat h er t h an a retu rn o n- 1 3 -

wh i ch a m arri edt ax p ay er h as cl ai m eda fi l i n g s tatu s n o tp ro p erl y av ai l ab l e t o h i m
o r h er. W e reach t h is co n cl u s i o n fo r t wo rel at ed reas o ns . Fi rs t, s ect i o n 6 0 13 (b )(1 ) d es cri b es fi l i n g a s ep arat e ret u rn as an “ el ect i on ”, an dwe ag ree wi t h t h e Co u rt s o f Ap p eal s i n Ib rah i m

an dGl aze t h atfi l i n g a retu rn wi t h an erro n eo u s cl ai m t o an i m p erm i s s i b le fi l i n g s t atu s d oes n o tco n s t i tu t e an “ el ect i o n” fo r th i s p u rp os e. An d
s eco n d , th e l eg i s l at i v e h i s t o ry s h o ws th ats ect io n 6 01 3 (b )(1 ) was i n t en dedo n l y t o p ro v id e t ax p ay ers fl ex i b i l it y i n s wi t ch i n g fro m

a p ro p er (t h o u gh p erh ap s i m p ro v id en t ) i n it i al el ect i o n t o fi l e a s ep arat e ret u rn t o an el ect i o n t o fi l e a jo i n t retu rn ; i twas n o ti n t en dedt o fo recl o se co rrect i on o f an erro n eo u s i n it i al retu rn . 1 . St atu t o ry

Des cri p t i o n as an “ El ect io n ” No Co u rto f Ap peal s h as h el dth at a s i n gl e ret u rn o r a h eado f h o u s eh o l d retu rn i s a s ep arat e ret u rn fo r t h e p u rp o s es o f s ect i o n 6 0 1 3 (b ), an dth e t wo Co u rt s
o f Ap peal s th ath av e co ns i d eredth i s i s su e h av e h el dthe o p p o s i t e. Ib rah i m v . Co m m i s s i o n er, 7 8 8 F.3 d8 3 4 ; Gl aze, 6 41 F.2 d 3 3 9
. 1 3 In Gl aze t h e i s s ue was wh et her a t ax p ay er wh o h ado ri g i n al l y fi l eda s i n g le retu rn was s ub

jectt o th e l i m it at i o n s o f s ect i o n 6 0 13 (b )(2 ). M r. Cu rri e, t h e

1 3 As n o t ed , Gl aze i s al so b i n d i n g i n th e Co u rt o f Ap peal s fo r t h e El ev en th Ci rcu i t . See Bo n n er v . Ci ty o f Pri ch ard , 6 6 1 F.2 d1 2 0 6 , 1 2 0 7 (1 1 th Ci r. 1 9 8 1 ).- 1 4 -

t ax p ay er, d i ed i n t es t at e earl y i n 1 9 7 1 . Gl aze, 6 4 1 F.2 dat3 4 0 . M s. Barro w(wh o fi led a s in g l e ret u rn fo r 1 9 7 0) cl ai m edt o b e M r. Cu rri e’ s co m m o n l aw wi fe an d ch al l en g edth e es t at e o n thatb as i s . Gl aze, 4 5 A.F.T.R.2 d(RIA) 8 0-7 4 0 . Wh i l e M s . Barro w’ s ch al l en g e was b ei n g ad ju d i cat ed , M r. Gl aze, t h e ad m i n i s trat o r o f M r. Cu rri e’ s es t at e, fi l eda 1 9 7 0 i n co m e t ax retu rn fo r M r. Cu rri e th atd es i gn at ed M r. Cu rri e as s i n g l e (refl ect i n g th e p o s i t i o n o f th e es t at e). Id . Lat e i n 1 9 7 4 a ju ry d eci d ed th atM r. Cu rri e an dM s . Barro wwere m arri edatth e t i m e o f h i s d eat h . Id
. M r. Gl aze an dM s . Barro wth en at t em p t edt o m ak e a jo i n tretu rn fo r 1 9 7 0 fo r M r. Cu rri e an dM s . Barro w, b u tthe Co m m i s s io ner d en i edth e acco m pan y i n g req u es t fo r refu n d o n th e b as i s t h at t h e jo i n tretu rn was u n t i m el y u n d er s ect io n 6 0 1 3 (b )(2 )(B). Id
. In h o l di n g th atth e l i m it at i o n s o f s ect i o n 6 0 1 3 (b )(2 )(B) d i d n otap p l y , th e Co u rto f Ap p eal s em

p h as i zedth ro u g h o u t i t s o pi n i o n th ats ect i o n 6 0 1 3 (b ) d es cri b es th e fi l i n g o f a s ep arat e ret u rnas an el ect i o n . Gl aze, 6 4 1 F.2 dat3 4 0 -3 4 4 , 3 4 2 n .4 (“ Th e s t atu t e act u al l y em b o d i es two el ect i o ns , an i n i t i al el ect i o n t o fi l e
s ep arat e ret u rn s an d a s ub s equ en tel ect i o n t o fi l e a jo i n tretu rn .”); s ee al s o s ec. 6 0 1 3 (b )(1 ) (referen ci n g “ t h e el ect i o n t o fi l e a s ep arat e ret u rn ”). No t i n g th at
s ect i on 6 0 1 3 (b ) “ was en act edas a m at t er o f l eg i s l at i v e g race t o p erm i tm arri ed t ax p ay ers t o es cap e t h e ad v ers e fi n an ci al co ns equ en ces res u l t i n g fro m an- 1 5 -

i n ju d i ci o u s el ect i o n t o i ni ti al l y fi le s ep arat e ret u rn s rat h er t han a s i n g l e jo i n t retu rn ”, t h e Co u rto f Ap p eal s fo r t h e Fi fth Ci rcu i t h el dth ats ect i o n 6 0 1 3 (b ) ap p l ies
o n l y i f th ere was “ a p rev i o u s el ect i o n b y a m arri edp ers o n t o [f] i l e a s ep arat e retu rn ”. Gl aze, 6 4 1 F.2 dat3 4 2 . Th e Co u rto f Ap p eal s wen to n t o h o l d t h at
s ect i on 6 0 1 3 (b ) d o es n o t ap p l y u n l es s th e t ax p ay er h as p rev i o u sl y fi l eda “ m arri ed fi li n g s ep arat e[l y ] ” ret u rn : Us e o f t he wo rd“ s ep arat e” can o n l y b e d eem edt o refer t o th e fi l i n g s t atu s o f “ m arri ed , fi l i ng s ep arat el y . ” Th e t erm “ el ect i o n ” em

bo d i es th e n o t i on o f ch o i ce. A read i n g o f [s ] ect i o n 6 0 13 (b )(1 ) an d[s ] ect i on 6 0 1 3 (b )(2 ) l ead s t o o nl y

o n e i n feren ce, i .e., th e s ect i o n i s ap pl i cab l e o n l y t o th e s itu at i o n wh ere a m arri edt ax p ay er h as m ad e an el ect io n t o fi le a s ep arat e (n o t“ s i n g l e”) ret u rn an dl at er d eci d es thath e/ s h e wan t s t o rev ok e t h atch o i ce. In th e i n s t an t cas e, t h ere was n ev er an y el ect io n u nt i l th e fi l i n g o f t h e jo i n treturn o n Decem

b er 1 7 , 1 9 7 4. Th e d eced en th adn ev er m ad e a p rev io us el ect io n t o fi l e a s ep arat e ret u rn . He h ad , b y h i s ad m i n i s trat or, fi l eda “ s i n g l e” ret u rn . Th i s i s an en ti rel y d i s t i n ct cat eg o ry fro m “ m arri ed [] fi l i n g s ep arat el y . ” It i s cl ear t h at[s ] ect i o n 6 0 1 3 was n ev er i n t en d edt o co v er s i tu at i o n s s u ch as th e o n e p res en t ed h ere wh ere a t ax p ay er erro n eo us l y l i s ts h i s s t atu s as s i n g l e rat her t h an m arri ed
. Id . at3 4 2
. 1 4

1 4 In d i ct a i n Ph i l l i p s v . Co m m i s s i o n er, 8 6 T.C. at4 4 0 , we ch aract eri zedth e h o l d i n g i n Gl aze as “ to o n arro w”. Bu twe d idn o t u n d ert ak e i n Ph i l l i p s t o d eci de th e m ean i n g o f “ s ep arat e ret u rn ”.- 1 6 -

In Ib rah i m

v . Co m m i s s i o n er, 7 88 F.3 d8 3 4 , th e i s su e was wh et h er a t ax p ay er wh o h ad o ri g i n al l y fi l eda h eado f h o u s eh o l dretu rn was s ub jectt o th e l i m i tat i on s o f s ect i o n 6 0 13 (b )(2 ). Ov er a d i ss en t , th e Co u rto f Ap p eal s fo r t h e Ei g h th Ci rcu i tfo u n d fo r t h e t ax p ay er, h o l d in g t h ata h ead o f h ou s eh o l d retu rn i s
n o ta “ s ep arat e ret u rn ” fo r t h e p u rp o s es o f s ect i o n 6 0 1 3 (b ). Id
. Th e Co u rto f Ap p eal s fo r t h e Ei g h t h Ci rcu i tco n cl u d edth at “ sep arat e retu rn ” refers o n l y

t o a m arri edfi l i n g s ep arat el y return b ecau s e “ [t ] h ro ug h o u tth e Co d e, a ‘ s ep arat e retu rn ’ i s an o p t i o n o n l y fo r ‘ m arri edi n d i v idu al s ,’ ‘ s p ou s es ,’ o r

‘ hu s b an d an d wi fe.’ ” Id . at8 3 8 . Fo l l owi n g Gl aze, t h e co urtal s o co n cl u d edth at b ecau s e th e t ax p ay er h adn otfi l eda m arri edfi l i n g s ep arat el y return , n o “ el ect i o n t o fi l e a s ep arat e ret u rn ” u n d er s ect i o n 6 0 13 (b )(1 ) h adb een m ad e an d t h erefo re
s ect i on 6 0 1 3 (b ) d i dn o tap p l y . Id . at8 3 9
. As th e ap p el l at e o p i n i o n s i n Ib rah im an d Gl aze o b s erv e, s ect i o n 6 0 1 3 (b )(1 ) d es cri b es fi l i n g a s ep arat e ret u rn as an “ el ect i on ”. An das Gl aze, 6 4 1 F.2 d at3 4 2 , n o t es , “ [t ] h e t erm

‘ el ect io n’ em

b o d i es th e n o t io n o f ch o i ce.” W e t hi n kthatth ere i s
n o v al id“ ch o i ce” em

b o di edi n a ret urn o n wh ich th e t ax p ay er h as erro n eo us l y i n d i cat eda fi l i n g s t atu s th ati s n o tl eg al l y av ai lab l e t o h i m o r h er. Co n s equ en t l y , we t h in kth atthe u s e o f t h e wo rd “ el ect i on ” i n th e s tatu te s tro n g ly s up p o rt s th e
co n cl u s i o n th atan erro n eo u s s i n g l e ret u rn i s n ota “ s ep arat e ret u rn ”.- 1 7 -

W e fi n dfu rth er s up p o rtfo r t h i s co ncl u s io n i n cas es i n v o lv i ng el ect i o n s i n
o th er co n t ex t s , s u ch as n eto p erat i n g l o s s es , d ep reci at i o n m etho d , an dth e i n s t al l m en tm eth o do f acco u nt i n g . Inth os e co n t ex t s , we h av e s o m et im es reas o n ed th atan at t em

p tederro n eo us p o s i t i o n o n a return i s n o t an el ect i o n at al l , an dwe h av e co n s i s t en tl y

d is t i ng u i s h edat t em

p t edel ect io n s o f an i n v al i dm et h o dfro m p ro p er b utp o s s i b l y i m

p ro v i d en tel ect i o n s . 1 5

1 5 See Pl u m

b v . Co m m is s i o n er, 9 7 T.C. 6 3 2 , 6 4 0 -6 4 1 (1 9 9 1 ) (i n v o lv i n g th e el ect io n t o wai v e the carryb ackp eri o dfo r n eto p erat i ng l o ss es ) (“ Sev eral co u rt s , i n cl u d i n g * * * [t h e Tax Co u rt ] , h av e h el d i n v ari ou s o t h er co n t ex ts th ata t ax p ay er wh o at t em

pt s t o m ak e anel ect io n th ati s n o tl eg al l y av ai l ab l e t o h im

wi l l b e t reat ed as h av in g m ad e n o el ect i o n , an dacco rd i ng l y m ay b e al l owedt o m ak e an o t h er el ect io n as th o u gh th e o ri g i n al el ect i o n h ad n o tb een m ad e.” (ci t in g M am u l a v . Co m m i s s i o n er, 3 4 6 F.2 d1 0 1 6 (9 t h Ci r. 1 96 5 ), rev ’ g 4 1 T.C. 5 72 (1 9 6 4 ), an d Si l v er Qu een M o t el v . Co m m i s s i o ner, 5 5 T.C. 1 1 01 (1 9 71 ) (i n v o l v i n g el ect i o n o f d ep reci at i o n m et h o d))); Gi b s o n v . Co m m is s i o n er, 8 9 T.C. 1 1 7 7, 1 1 8 4 -1 1 9 2 (1 9 8 7 ) (d es cri bi n g th e Tax Co u rt ’ s juri s p ru d en ce reg ard in g el ect i o n o f t h e i n s t al l m en t m et h o d); W i ers ch em v . Co m m i s s i o n er, 8 2 T.C. 7 1 8 , 7 2 3 (1 98 4 ) (“ Th es e cas es h av e al l o weda t ax pay er t o el ectth e i n st al lm en tm et h o ds ub seq u en tt o fi l i n g h i s t ax return fo r t h e y ear o f s al e wh en th e t ax p ay er’ s o ri g in al ch o i ce o f rep o rt i n g i n co m e fro m

th e s al e i s an i m

p erm i ss i b le m et h o d .”); s ee al s o M am u l a v . Co m m i s s i o n er, 3 4 6 F.2 dat1 0 18 -1 0 1 9 (“ [T] he t ax p ay er co u l dn o tb e b o u ndb y h i s el ect io n fo r i t was a n o n al l o wab l e ch o i ce--i twas n otal l o wab l e an dn o t al l o wed
. No o n e was b o u n d
. W e are n o th ere co n cern edwi t h a t ax p ay er wh o u s es h i n d s i g h t t o l earn th atth e m et ho dh e h adch o s en , th ou g h p ro p er, was n otth e m o s t ad v an t ag eo u s t o h i m . W e are rat h er co n cern edwi t h an i n st an ce wh ere t he m et h o d ch o sen b y

th e t ax p ay er i s ad v an cedi n g oo dfai t h , an dl at er co n ced edt o h av e b een i m p ro p er.”).- 1 8 -

2 . Leg i s l at i v e Hi s t ory Th e l eg i s lat i v e h i s t ory s ho ws th at t he p ro v i si o n n o w co d i fi edas s ect i o n 6 0 1 3 (b ) was o ri gi n al l y

i n t en d edt o al l ev i at e a p ro b l em ari s in g fro m

a p ercei v ed l acko f au t ho ri t y

fo r a m arri edt ax p ay er t o ch an g e a p erm i s s ib l e an d o th erwi s e i rrev ocab l e el ect i o n as t o h i s o r h er fi l i n g s t atus . Co n gres s fi rs t al l o wed m arri edt ax p ay ers t o m ak e jo i n t retu rn s i n 1 9 1 8
. Rev enu e Acto f 1 9 1 8 , ch . 1 8 , s ec. 2 2 3, 4 0 St at
. at1 0 74 (“ If a h u s b an dan dwi fe l i vi n g t og et h er h av e an ag g reg at e n eti n co m e o f $ 2 , 0 0 0 o r o v er, each s h al l m ak e
* * * [an i n d i v i du al ] retu rn u nl es s th e i nco m e o f each i s i n cl u d edi n a s i n g l e jo i n t retu rn .”). Bu tb efo re 1 9 4 8 t h ere was l i t t l e b en efi tt o m ak i n g a jo i n t retu rn (as i d e fro m th e p o s s i bl e co n v en ien ce o f d o i n g s o ) b ecau s e t h e s am e p ro g res si v e rat e
s ch edu l e ap p l i edt o al l retu rn s , wh et h er i n d i v i du al o r jo in t
. 1 6 Bo ri s I. Bi tt k er & Lawren ce Lo kk en , Fed eral Tax at i o n o f In co m e, Es t at es , an dGi ft s , p aras . 2 .3 an d 1 1 1 .5 .2 (W es t l aw 2 0 1 7 ). Co ns equ en t l y , b efo re 1 94 8 i f m arri edt ax pay ers each

1 6 On e b en efi t --an das far as we can t el l , th e o n l y b en efi t --o f fi l i n g a jo i n t retu rn i n s t eado f tw o s ep arat e ret urn s b et ween 1 9 18 an d 1 9 48 was th atth e m arri ed co upl e co u l dp o t en ti al l y

cl ai m cert ai n d ep en d en t s th atn ei t h er s p ou s e co u l dcl ai m o n h i s o r h er o wn . See Barb et t i v . Co m m i ss i on er, 9 T.C. 1 0 97 (1 9 47 ) (fi n d i n g th at i n the ab s en ce o f a jo i nt retu rn , a t ax p ay er wh o h adp ro v i d edm o re t han h al f t h e s up p ortfo r h is s t ep d au g h ter-i n-l aw an ds t ep g ran d s o n was n o ten t i tl edt o cl ai m th em as d ep en d en ts ).- 1 9 -

h ad t ax ab l e i nco m e, i twas o ft enb et t er (an drarel y d et ri m en t al ) fo r each s p o u s e t o fi le a ret u rn t o g etth e b en efi to f a l o wer effect i ve rat e. In s ev eral cas es d eci d edb y th e Bo ardo f Tax Ap p eal s i n t h e 1 9 2 0 s an d 1 9 3 0 s , t ax pay ers wh o h ado ri g i n al l y fi leda jo i n treturn s o u g ht t o rep lace t h ei r jo i n t retu rn wi t h tw o i n di vi du al retu rn s t o ach i ev e a l o wer effect i v e rat e b y
s p l i t t i ng th ei r res p ect i v e i nco m es acro s s t wo retu rn s . St art i n g wi t h Do wn es v . Co m m i s s i o n er, 5 B.T.A. 1 0 2 9 (1 9 2 7 ), th e Bo ardo f Tax Ap p eal s co ns i s t en t l y h el d th atth e o ri g i n al fi l i n g o f a v al i djo i n tretu rn was an i rrev o cab l e el ect i o n . E.g ., To rl an d v. Co m

m is s i o n er, 1 1 B.T.A. 3 5 (1 9 2 8 ); Bu t t ol p h v . Co m m i s si o n er, 7 B.T.A. 3 1 0 (1 9 2 7 ), aff’ d , 2 9 F.2 d6 9 5 (7 th Ci r. 1 9 2 8 ); Cas s i ere v . Co m m i s s i o n er, 5 B.T.A. 1 03 2 (1 9 2 7 ). Th e Bo ardreas o n ed : Nei t her t h e Co m

m i s s i on er n o r t ax p ay ers * * * m ay ch an g e o r al t er a retu rn th ati s co rrect an d p ro p er. Itm ay b e ch an g edi n o rd er t o m ak e i t co rrect an di n co m

p l i an ce wi th th e s t atut e, b u tn oto t h erwi s e. In th i s cas e, as we h av e s ai db efo re, t h e ret urn fi l ed was o n a co rrect b as i s. Where s o fi l edi tm ay n o tb e ch an g edan dan o t h er retu rn fi l ed o n an o t h er b as i s al t h ou g h equ al l y co rrect
. * * * * * * * [T] h e h u s b an dh adth e ri g h tt o fi l e a jo i n t retu rn wh i ch i n cl u d edal l th e i n co m e o f b ot h h im s el f an dwi fe. Wh en h e d oes s o th e s t atu t e p ro v i d es th atth e t ax s h al l b e co m p ut edo n th atb as i s . Whi l e t ax p ay ers are g i v en th e ri g h t t o d et erm i n e o n wh i ch b as i s , as b etween jo i n treturn s an ds ep arat e retu rn s , th e t ax s h al l b e co m p u tedas d et erm i nedb y

the m an n er i n wh i ch th e i n co m e i s rep o rt ed , i td o es n ot- 2 0 -

g i v e t hem t h e ri gh tt o ch an g e s u ch b as i s aft er t h e t ax l i ab i l i t y b eco m es fi x edan di s d et erm i n ed o n th e b as i s o n wh i ch th e i n co m e i s rep o rt ed
. Do wn es v . Co m

m i s s i o n er, 5 B.T.A. at1 03 1 -1 0 32
. In Po e v . Seab o rn , 2 8 2 U.S. 1 01 (1 93 0 ), th e Sup rem e Co u rth el d t hata
m arri edco up l e res i d in g i n a co m m u n i t y p ro p ert y St at e i s req u i redt o d i v i d e
co m m u n it y i n co m e eq u al l y

b etween th e t wo s p o u ses fo r Fed eral i nco m e t ax p u rp os es . See g en eral l y Bi t t ker & Lo kk en , s upra, p ara. 1 1 1.5 .2
. Th i s d ev el o p m en tm ad e fi l i n g i n d i v i du al retu rn s i n co m m u n it y p ro p ert y St at es ev en
m o re ad van t ag eo u s than i t h adb een b efo re Seab o rn , an di tal so m ean tth at
s i m i l arl y s itu at edm arri ed co upl es o ft en recei v eda m ark ed l y d i fferen t t ax res u l t d ep en d i ng o n wh et h er t hey were res i den t s o f a co m

m on l aw St at e o r a co m

m u n i t y p ro p erty St at e. In 1 9 4 8 Co n g res s react edb y ex t en d i n g t h e Seab o rn res u l tt o m arri ed
co upl es res i di n g i n co m

m on l aw St at es . Th e Rev en u e Acto f 1 9 4 8 , Pub . L. No
. 8 0 -4 71 , ch
. 1 6 8 , s ec. 3 0 1 , 6 2 St at . at1 1 4 , p ro v i d ed : “ In th e cas e o f a jo i n tretu rn
* * * t he co m

b i n edn o rm al t ax an ds u rt ax * * * s h al l b e twi ce t h e co m b i ned
n o rm al t ax an ds u rt ax th atwo u l db e d et erm i n edi f t h e n et i n co m e * * * were- 2 1 -

redu ced by

o n e-h al f.” 1 7 Bu tth i s ch an ge cau s ed s om e co n fu s i on : Wh ereas b efo re 1 9 4 8 i t h ado ft enp ro duced a b et t er res u l t (an d al m os tn ev er a wo rs e res u l t ) t o fi l e two i n di v i du al retu rn s s ep arat el y , aft er 1 94 8 i t was o ft en m ore b en efi ci al fo r
m arri edt ax p ay ers t o m ak e a jo i n tretu rn . Becau s e t h e el ect io n t o fi l e s ep arat el y
was co n s i d eredi rrev o cab le u n der t h e Bo ardo f Tax Ap p eal s ’ i nt erp ret at i o n , t ax p ay ers wh o i n i t i al l y

fi l eds ep arat el y

(p erh ap s as th ey

h ad b een d o i n g fo r m an y y ears ) were u n ab l e t o ch an g e th ei r el ect io n t o t ak e ad v an t ag e o f th e n ew b en efi t s
as s o ci at ed wi t h a jo i n t return . See Barb et ti v . Co m m i s s i on er, 9 T.C. 1 0 9 7 , 1 0 9 8 (1 9 4 7) (“ [W ] e h av e n o au th o ri t y t o al lo w * * * [t h e t ax p ay er] t o s ub s t i tu t e jo i n t retu rn s fo r h i s s ep arat e ret u rn s .”); s ee al s o Lad d en v . Co m m i ss i o n er, 3 8 T.C. 5 3 0 , 5 3 4 (1 96 2 ). In 1 9 5 1 Co n g res s p ro v i d edrel i ef b y ad d i n g s ect i o n 5 1 (g ) t o t he 1 9 39 Co d e, wh i ch s ub s equ en tl y

b ecam e s ect i o n 6 0 1 3 (b ) o f t h e 1 9 5 4 an dcu rren tCo d es . Rev enu e Acto f 1 9 5 1 , ch . 5 2 1, s ec. 3 12 , 6 5 St at . at4 88 . Li k e cu rren ts ect i o n 6 0 1 3 (b )(1 ), s ect io n 5 1(g ) o f t h e 1 9 3 9 Co d e ap p l i edo n l y “ [i ] f an i n d iv i du al h as fi led a s ep arat e retu rn ”. Th e Sen at e Fi n an ce Co m m it t ee rep o rtrefl ect edth e Bo ard
o f Tax Ap p eal s ’ an d t h e Tax Co u rt ’ s p ri o r h o ld i ng s thatth e el ect i o n b y m arri ed

1 7 In actu al i t y t h i s ch an g e was ev en m o re fav o rab l e t h an th e res u l t i n Po e v . Seab o rn , 2 82 U.S. 1 0 1 (1 93 0 ), b ecau s e i teffect i v el y al l o weda m arri edco up l e t o s p l i tal l thei r co l l ect i v e i n co m e, rat h er t h an ju s tco m m u n it y i n co m e.- 2 2 -

t ax p ay ers t o fi le s ep arat el y an dth e el ect i o n t o m ak e a jo i n t retu rn , o nce m ad e, are i rrev ocab l e. S. Rep t . No . 8 2 -7 8 1 (1 95 1 ), 1 9 5 1 -2 C.B. 4 5 8 , 4 92 (“ U n d er s ect i o n 5 1
o f t h e Co d e, m arri ed t ax p ay ers m ay fi l e ei t h er s ep arat e ret u rn s o r a s i n gl e jo i n t retu rn . Th e el ect i o n , o n ce m ad e, as t o wh i ch t y p e o f retu rn t o fi l e i s b i n d i n g wi t h
res p ectt o t h e t ax ab l e y ear fo r wh i ch th e ret u rni s fi l ed .”). Th e Fi n an ce Co m m i t t ee’ s rep o rtal s o n o tedwh y rel i ef was warran t ed : “ As a p ro p er el ect i o n freq uen t l y

req u i res i nfo rm edt ax kn o wl ed ge n o tp o s ses s edb y th e av erag e p ers o n, th e b i n d i n g el ect i o ns referred t o ab ov e m ay res u l t i n s ub s t an t i al l y

ex ces s i v e t ax es .” Id
. Th e ad d i t i o n o f s ect i o n 5 1 (g ) t o t h e 1 93 9 Co d e d i d n o tcreat e an y d i fferen ce b et ween th e t reat m en to f u n m arri edt ax p ay ers (o t h er t h an h ead s o f h o u s eh ol d ) 1 8
an d m arri edt ax p ay ers wh o fi l eds ep arat el y . Th e s am e p ro gres s i v e rat e s ch edu l e
co n ti n u edt o ap p l y

t o b o t h . Bu tth e n ew an d fav o rab l e t reat m en to f m arri ed
co upl es m ak i n g jo i n t retu rn s aft er 1 9 4 8 was cri ti ci zed b ecau s e i tp ro v i deda b en efi tt o m arri ed p ers on s th atwas n o t s i m i l arl y affo rd edt o s in g l e p ers o n s ; th ati s , th e t ax b en efi t t o m arri edco up l es m ak i n g jo i n t retu rn s was “ v i ewedb y m an y as a

1 8 Co n g res s p ro v id edn ew t ax treat m en tfo r h ead s o f h o u s eh ol di n th e s am e actth atad d eds ec. 5 1 (g ) t o th e 1 9 3 9 Co d e. Rev en ue Acto f 1 9 5 1 , ch . 5 2 1, s ec. 3 0 1 , 6 5 St at
. at4 8 0 . Ad d it io n al l y , Co n g res s affo rd ed s peci al treat m en tt o s u rv i v i n g s p o u s es i n 1 95 4 . See I.R.C. 1 9 54 , ch . 1 , s ec. 2 , 6 8 A St at . at8
.- 2 3 -

t ax p en al ty

o n s i n g l e p ers on s ”. Bi t t ker & Lo kk en , s up ra, p ara. 1 11 .5 .5 . In
res p o n s e Co ng res s en act eda n ew rat e s ch edu l e i n 1 9 6 9 ap p l i cab l e t o s i n gl e i n d i v i du al s (o th er th an s u rv i vi n g s p o u s es an d h ead s o f h o u seh o l ds ) b u td idn o t ap p ly th e n ew rat e s ch edu l e t o m arri ed t ax pay ers fi l i n g s ep arat el y . Tax Refo rm Acto f 1 9 6 9 (TRA), Pub . L. No . 9 1 -1 7 2, s ec. 8 0 3 (c), 8 3 St at . at 6 8 1 . Th is was th e fi rs tt i m e t h att ax rat es d i verg edfo r s i n gl e i n d i v i du al s an d m arri edi n d i v idu al s fi li n g s ep arat el y . In s u m , as th e v ari et y

o f fi l i n g s t atu s es h as m

ul t i p l i ed(an das th e Co m m i s s i o n er’ s ad m i n i s t rat i o n o f t h o s e fi li n g s t atu ses h as ev o l vedt o
acco m m o d at e t h atm

u l t i p li cat i o n ), th e wo rd in g o f s ect i o n 6 0 13 (b )(1 ) h as rem ai n ed
u n ch an g edi n rel ev an t p art ; s i n ce 1 95 1 th e s tatu t e h as ap p l i ed“ i f an i n d iv idu al h as fi led a s ep arat e retu rn ”. Th e ap p l i cat i o n o f t h is u n ch an g eds t atut o ry p ro v i si o n i n th e co n t ex to f anev o l v i n g s y s tem o f rat e s ch edu l es an dfi l i n g s t atus es h as l edt o th e p ro b l em

we face t o d ay . It is cl ear fro m

th e l eg i s l at i ve h i s t o ry

d i s cu s s edab ov e t h ats ect i o n 6 0 1 3 (b )
was ad d edt o th e Co de t o al l ev i at e a p ro b lem ari s i n g fro m

th e l acko f au t h o ri t y

t o ch an ge a co rrect el ect i on , wh i ch was v i ewedas b ei n g i rrev o cab l e o r “ b i n di n g ”. S. Rep t
. No . 8 2 -7 8 1 , s up ra, 1 9 5 1 -2 C.B. at4 92 . In1 9 27 --l on g b efo re en act m en t
o f t h e p red eces s o r o f s ect io n 6 01 3 (b ) i n 1 95 1 --t h is Co u rto bs erv ed : “Nei t h er t h e- 2 4 -

Co m m i s s i o n er n o r t ax p ay ers * * * m ay ch an ge o r al t er a ret u rn t h ati s co rrect an d p ro p er. Itm ay

b e ch an g edi n o rd er t o m ak e i t co rrect an di n co m pl i an ce wi t h th e
s t atu te, b u t n o t o t h erwi s e.” Do wn es v . Co m m is s i o n er, 5 B.T.A. at 1 0 3 1 . Sect i o n 6 0 1 3 (b ) ch an g edth e fi rs tp arto f t h i s p ro p o s i t i o n --i tal l o weda m arri edt ax p ay er t o al t er a ret u rnth atco rrect l y an dp ro p erl y

refl ect eda fi l i n g s t atu s o t h er t h an m arri ed fi li n g jo i n t l y . Bu tth ere i s n o t h i n g t o s ug g es tth ats ect i o n 6 0 1 3(b ) was i n t en d edt o p rev en t a m arri ed t ax p ay er wh o h adfi l edan i n co rrect retu rn fro m al t eri n g th e retu rn s o as t o m ak e i t co rrect an di n co m p l i an ce wi th th e Co d e. 1 9 Th at i s al l M r. Cam ara s eek s t o d o i n t h i s cas e. Wh en a t ax pay er m ak es an i n co rrect i ni t i al el ect i o n as t o fi l i ng s t atu s , red et erm i n i n g th att ax p ay er’ s co rrect t ax l i ab i l it y req u i res a d et erm i n at i o n as t o fi li n g s t atu s . Th atd et erm i n at i on d i ffers l i t t l e (i f atal l ) fro m an y o t h er d et erm i n at i o n t h e t ax p ay er m ay s eekt o co n t es tth ro u g h d efi ci en cy p ro cedu res . In
an y d efi ci en cy

p ro ceed i ng o u r t as ki s t o rev i ew t h e Co m m i s s i o n er’ s d et erm i n at i o n t o en s u re t hatth e t ax p ay er p ay s th e co rrect am ou n to f t ax . See s ec. 6 2 1 3 (a). Th e i n t erp ret at io n o f s ect i o n 6 0 1 3 (b ) t h atwe ad o p tt o d ay al l o ws fo r “ ap p ro p ri at e

1 9 In fact , b efo re 1 95 1 a m arri edt ax pay er wh o d i dn o tel ect m arri edfi l i n g jo i n t ly s t atu s co ul ds carcel y

m ak e an erro r i n el ect i n g an y o t h er fi li n g s t atu s , s i n ce th ere was n o d i fferen ce i n fi l in g s t atu s o r rat e s ch edu l es fo r u n m arri edt ax p ay ers fi li n g s i n g l e ret u rn s an dfo r m arri edt ax pay ers fi l i n g s s ep arat el y an ds i n ce h eado f h o u s eh o l ds t atus h adn o ty etco m e i n t o ex i s t en ce.- 2 5 -

p reas s es s m en t Co u rtrev i ew o f al l i s s u es g en erat edb y res p o n d en t ’ s d et erm i n at i o n ”, M i l l s ap v . Co m m i s s i o n er, 9 1 T.C. at9 3 7 , wi t h o u t i n t erferi n g wi t h th e l eg i s l at i v e p urp os e o f s ect i o n 6 0 1 3(b ). As we s ai di n M i l l s ap : “ To treat th e i s su e o f a t ax p ay er’ s fi l i n g s t atu s an y d i fferen t l y

th an th e i s su es i n v o l v i n g d educt i o n s o r i n co m e i t em s wo u l db e arb i t raryan dwi t ho u t reas o n. A t ax pay er i s
n o l es s en t i t l edt o qu es t i o n res p o n d en t ’ s d et erm i n at i o n o f fi l i n g s t atu s t h an an y
o th er d et erm i n at i o n .” Id
. An d i n fact --al t h o u gh th is co n si d erat i o n d o es n o td et erm i n e th e m ean i n g o f th e s t atu t e o r d i ct at e t h e res ul to f t hi s cas e--we n o t e t hatth e n o t ice o f d efi ci en cy th atres p o n d en t s en tM r. Cam ara i n di cat edth ath e co ul dch al l en g e “ t h e d et erm i n at i o n ” b y

fi l in g a p et i ti o n wi t h t he Tax Co u rt . Th e n o t i ce d o es n o t
ex p lai n , h o wev er, t h at , i n res p on d en t ’ s v i ew, p et i t i o n i n g th i s Co u rtwo u l d effect i v el y

fo recl o s e an y

ch al l en g e t o res p o n den t ’ s d et erm i n at i o n o f M r. Cam ara’ s fi li n g s t atu s . To s u s t ai n res p on d en t ’ s p o si t io n co u l d , we th i n k, h el p s p ri n g a t rap fo r t h e u n wary . E. Res p o n d en t ’ s Ad d i t i on al Arg u m en t s Res p o n d en targ u es th ath i s i n t erp ret at io n “ i s s up po rt edb y th e fact t hat Co n g res s en act ed t h e p red eces s o r s t atu t e t o s ect i o n 6 0 1 3 (b ) i n 1 9 5 1 b u t d i d n o t
es t ab l i s h a s ep arat e rat e s t ru ctu re fo r m arri edt ax p ay ers fi l i n g s ep arat el y u n t i l- 2 6 -

1 9 6 9 .” Bu tres p o n d en t’ s p rem i s e i s i n co rrect
. As d i scu s s ed , Co n gres s en act eda
n ew rat e s t ru ctu re fo r s i n g l e i n d i v i du al s i n 1 9 6 9 , b u t t h e rat es fo r m arri ed i n d i v i du al s fi l in g s ep arat el y rem ai n edu n ch an g ed
. TRA s ec. 8 0 3(c). Res p o n d en tal s o co nt en d s (1 ) t h ati n 1 9 51 th e el ect io n t o fi l e a s ep arat e retu rn was m ad e s i m

p l y b y fi li n g an y

i n di v i du al retu rn b y

o n es el f, an d t h erefo re (2 ) t h atfi l i n g an i n di v i du al retu rn b y o n es el f effect s the s am e el ect i o n t o d ay . Bu t
ev en if res p o n d en ti s co rrect ab o u tth e m an n er i n wh i ch th e el ect i o n was ad m i n is t eredi n 1 9 5 1 , th ath is t o ri cal ad m i n i s t rat iv e t reat m en td oes n o t d et erm i n e th e s t atu t e’ s m ean i n g . An dres p o n d en t ’ s arg u m en t as su m es i t s o wnco n cl u s i o n ; i t
as s u m es th at“ s ep arat e ret u rn ” m ean s “ an y n o n-jo i n ti n d i v idu al return ”--b u tth i s i s p reci s el y th e qu es t i o n b efo re u s . Res p o n d en tal s o ad van ces v ari o us p o l i cy arg u m en t s ag ai n s t th e res ul twe reach t o d ay . Res p on den tp o i n t s t o s ect i o n 6 0 1 3 (b )(3 ), wh i ch p ro v i d es th ata jo i n t retu rn “ m ad e u n d er t hi s s ub s ect i o n ” i s g en eral l y d eem edfi l edo n th e l as td ay fo r fi li n g . Res p on d en tp o si t s th ato u r h o l d i n g , i n co n jun ct i on wi t h s ect i o n 6 0 1 3 (b )(3 ),
m i g h ti n s o m e m an n er al l o w a craft y t ax p ay er t o i m

p ro p erl y g am e t h e s t atu t e o f l i m i tat i on s . Bu t i n th e l i g hto f o u r co n cl u si o n t h ats ect i o n 6 0 1 3 (b ) d o es n o tap p l y i n thi s cas e, t h e p ro v i s i o n o f s ect i o n 6 0 1 3 (b )(3 ) wh i ch co n cern s res p on d en ti s al so i n ap p l i cab l e.- 2 7 -

Res p o n d en tal s o arg u es th atb ecau s e th e Co m m i s s i o n er i s g en eral l y

n o t p erm i t t edt o s en dan o t h er n o ti ce o f d efi ci en cy t o a t ax p ay er i f t he t ax p ay er h as fi led a p et i ti o n wi th th is Co u rt , s ec. 6 2 12 (c)(1 ), a t ax p ay er s h o u l d al s o b e p recl u d edfro m

“ fi l in g a jo i n tretu rn ” o nce h e o r s h e h as fi l eda p et i t i on . Bu to t h er th an h is v ag u e arg u m en tth atthere i s s o m e rel at io n s hi p b etw een s en d in g a n o t i ce
o f d efi ci en cy an d m ak i n g a jo i ntretu rn , res p o nd en t d o es n o tco n ten dth at t h ere i s
an y i m p ed i m en t --o t h er t h anth e s ect i o n 6 0 1 3 (b )(2 ) l i m it at i o n , wh i ch we h ol di s i n ap p l i cab l e--t o g i v i ng a t ax p ay er s u ch as M r. Cam ara t h e b en efi to f jo in t fi l i n g
s t atu s an dt ax rat es . Co n s equen t l y , res p o nd en t’ s arg um en tfai l s. Res p o n d en tal s o b el i ev es th ato u r h o l d i n g wi l l al l ow t ax p ay ers t o ev ad e
o th er i rrev o cab le el ect io n s th ey m ad e o n th ei r o ri g i n al retu rn . Res p on d en targ u es th ati f s ect io n 6 0 1 3 (b ) d o es n o tap p ly , o u r h o l d i n g wo u ld“p av e t h e way fo r arg u i n g th atth ere i s l i k ewi s e a g ap i n * * * [s ] ect io n 6 01 3 (b )(1 ) th atreq u i res th e i n d i v i du al ’ s p rev i o u s el ect i o n s t o carryo v er an db i n dh i m o n the jo i n tretu rn as wel l .” Bu tth i s cas e d o es n o t p res en tan y s u ch i s s u e, an dwe d ecl i n e t o d eci d e an y i s su e n o tp ro p erl y

b efo re u s. Fi n al l y , res p o n d en ts u g g es t s th ato u r h ol d i n g wi l l s om eh ow up seto r
co n fl i ctwi t h refu n djuri sd i ct i o n p ro cedu res o r cl o s i n g ag reem en t s u n d er s ect i o n 7 1 2 1 . Res p o n den t ’ s arg u m en t s ap p ear t o b e p rem i s edo n a m i s t ak en b el i ef t h at , i f- 2 8 -

s ect i on 6 0 1 3 (b ) d o es n o t ap p l y , s ect i o n 6 0 13 (a) wo u l dal l o w a t ax pay er t o s et
as i d e a cl o si n g ag reem en to r d eci s i o n i n a refu n ds u it . W e can s ee n o reas on wh y th i s wo u l db e s o . F. Co n cl u s i on W e h o ldth atth e 2 0 1 2 retu rn th atM r. Cam ara o ri g i n al l y fi led , erro n eo u s l y cl ai m i ng “ s i n g l e” s t atu s , d i d n o tco n s t i tu t e a “ s ep arat e retu rn ” fo r t h e p u rp os es o f
s ect i on 6 0 1 3 (b ). Co n s equ en tl y , s ect i o n 6 0 1 3 (b ), i ncl u d i n g t h e l im i t at i o ns o f
s ect i on 6 0 1 3 (b )(2 ), i s i n ap p l icab l e. Res p o n den td o es n o td i sp u te t h at , i f s ect i o n 6 0 1 3 (b ) d o es n o t ap p l y , th en u n d er t h e g en eral ru l e o f s ect i on 6 0 1 3 (a) M r. Cam ara i s en t i t l edt o jo i n t t ax rat es an dfi l i ng s t atu s fo r 2 0 1 2 o n th e b as i s o f th e jo i n t retu rn th atp et i t i o n ers h av e fi l ed . Acco rd in g l y we h o l d fo r M r. Cam ara o n th i s i s su e. To refl ectthe fo reg o i n g an d t h e p art ies ’ co n ces s i o n s , Deci s i o n wi ll b e en t ered
u n der Ru l e 1 5 5
. Rev i ewedb y

the Co u rt
. M ARVEL, FOLEY, VASQUEZ, GALE, GOEKE, HOLMES, GUSTAFSON, PARIS, M ORRISON, KERRIGAN, BUCH, LAUBER, NEGA, PUGH, an dASHFORD, J J ., ag ree wi t h th i s o p i n i o n o f t h e Co urt
.