T.C. M em o . 2 0 1 7 -3 0

UNITED STATES TAX COURT

PETER W ILLIAM M OSS, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 5 2 8 7-1 2. Fi l edFeb ru ary 8 , 2 0 1 7
.

Pet er W i l l i am M o s s , p ro s e. Ro s e E. Go l e an dGen nad y Zi l b erm an , fo r res p o nd en t
.

M EM ORANDUM FINDINGS OF FACT AND OPINION
W ELLS, Ju d g e: Res p on d en t d et erm i n eda d efi ci en cy o f $ 1 4 ,5 4 0 i n p et i t i o n er’ s 2 0 08 Fed eral i n co m e t ax an dan accu racy -rel at edp en al t y o f $ 2 ,9 0 8 p u rs u an t t o s ect io n 6 66 2 (a). 1 Befo re t ri al res p o n d en t co nced ed t h e p en al t y an d

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 n ti n u ed ...)- 2
-

[* 2 ] redu cedthe d efi ci en cy d et erm i n at i o n t o $ 1,4 6 7 . Aft er co n ces s i o n s , we m u s t d eci d e wh et h er p et i t i o n er i s en t i t l edt o (1 ) m arri edfi l i n g jo i n t l y s t atu s , (2 ) an
ex em p t i o n d edu ct i o n fo r h i s wi fe, an d(3 ) ano verp aym en tcarry o v er o f $ 8 2 3 fro m h i s 2 0 0 7 retu rn . FINDINGS OF FACT Atth e t im e o f t he fi l i n g o f h i s p et i t i o n , p et i ti o n er res i dedi n Dari en , Co n n ect i cu t . Pet i t i o ner t i m el y fi l eda 2 0 0 8 jo i n ti n co m e t ax retu rn . Onth e t ax retu rn , p et i t i o n er cl ai m edm arri edfi l i n g jo i n t l y s t atu s , p ers o n al ex em

p t io n s fo r h i m s el f an dh i s wi fe, an d an $ 8 2 3 o v erp aym en tfro m t h ei r p rev io u s y ear’ s jo i n t i n co m e t ax retu rn . Pet i t i o n er’ s wi fe, h o wev er, refu sedt o s i g n the 2 0 0 8 retu rn . Pet i t io n er n ev ert h el es s fi l edth e ret u rn an dat t ach edt o i ta l et t er s t at i n g t hath i s wi fe i s s eri o u s l y

m en t al l y i l l , th atth e In t ern al Rev en u e Serv i ce (IRS) s h ou l d d i s reg ardal l i n fo rm at i o n s h e s en d s , an dth atth e ret urn i n cl u d edh er i n co m e fo r 2 0 0 8 as wel l as h is . Pet i t i o ner d i dn o t at t ach an y p ower o f at t o rn ey

th atwo u l d
au t h o ri ze h i m

t o acto n b eh al f o f h i s wi fe. M rs . M o s s n ev er s ub m i t t edt o
res p o n d en t an y

co n s en tfo r p et i t i o n er t o fi l e t h e 2 0 0 8 retu rn fo r h er.

1 (...co n t in u ed ) Co d e o f 1 9 8 6 , as am en d edan di n effect fo r t h e y ear i n i s s ue, an dRu l e referen ces are t o t he Tax Co urtRu l es o f Pract i ce an dPro cedure.- 3
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[* 3 ] M rs . M o s s ap p aren tl y i n s i s t edo n fi l i ng a s ep arat e ret u rni n Ap ri l 2 0 0 9 b ecau s e s h e b el i ev eds h e was en t i t l edt o a t heft l o s s d edu ct i o n . Pet i t i o n er b el i ev es t h atM rs . M o s s ’ m en t al i l l n es s , fo r wh i ch s h e was h o s p i tal i zed i n 2 0 0 5 an d2 0 0 6 , l efth er h i g h l y

s u g g es ti b le t o n ews p ro gram s co v eri n g t h e “ Mad o ff frau d ” 2 an dl ed t o the d el u s i o n th ats h e h adl o s t$ 3 5 0 ,0 0 0 i n 2 0 0 8 . Infact , s h e h adn o i n ves t m en t s affect edb y

th e M ad off frau d . By

th i s t i m e, p et it io n er b el i ev edh e s erv eda g u ard i an s h i p fu n ct i o n fo r h i s wi fe b ecau se a co n d it i o n o f h er h o s p i t al rel eas e i n 2 0 0 6 was thats h e l iv e wi t h h i m . To av o i d wo rs en i ng th e ri ft i n th ei r rel at i o n s h i p
cau s ed b y h er h os p it al i zat i o n , h o wev er, p et i t i o n er d i dn o ts eekan y o ffi ci al s t atu s
as a co n s erv at or, h o l d er o f a p o wer o f at t o rn ey , o r g uard i an o f h i s wi fe. Itwas n o t
u n t i l Au g u s t2 0 1 3 th ata Co n n ect i cu tp ro b at e co u rtp laced M rs . M os s i n to a
co n serv at o rs h i p , ap po i n t i n g h er d au g h ters as co ns erv at o rs . Thu s, p et i t io n er h ad
n o fo rm al p o wer o f at t o rn ey o r s i m i l ar au t h o ri zat i o n wh en h e p rep ared the 2 0 0 8 retu rn o n h i s an dM rs . M o s s ’ b eh al f. In h er s ep arat el y

fi ledretu rn M rs . M o s s ch eck edth e “ M arri edfi l i n g
s ep arat el y ” b ox . Sh e rep o rt ed$ 1 7 ,5 7 1 i n So ci al Secu ri t y an dt ax ab l e i n teres t i n co m e, t o t al t ax o f $ 1 ,1 5 7 , an dt o t al p aym en ts o f $ 1 0 ,1 5 6 o f u n kno wns o u rce an d

2 Fo r a b ri ef ex p l an at i o n o f t h e M ad o ff frau ds ch em e, s ee Es t at e o f Hel l er v . Co m m i s s i o n er, 1 4 7 T.C. _

_ _ (Sep t . 2 6 , 2 0 1 6 ).- 4
-

[* 4 ] wi t h o u ti n s t ru ct i o n as t o th e o v erp aym en t . Th e en t ry fo r “ am o u n tap p l i ed fro m 2 0 07 retu rn ” was l eftb l an k . Th e ret u rn al s o i n cl u d eda Fo rm 4 6 8 4 , Cas ual ti es an d Th eft s , s h o wi ng $ 3 5 0 ,0 0 0 i n l o s ses . M rs . M o s s rep o rt edth e res u l t
o f t h e Fo rm

4 68 4 cal cu l at i o n o n h er Sch edu le A, It em i zed Dedu ct i o ns , b u t cl ai m edo n l y

$ 9 ,0 0 0 i n i t em i zedd edu ct i o n s . Th e fi l i n g o f a s ep arat e ret urn was a
s i gn i fi can td ep arture fo r M rs . M o s s ; th e 2 0 0 8 t ax y ear was the o n l y i n s tan ce, fro m 1 9 6 6 t o 2 0 1 1 , i n wh i ch s h e fi l eda s ep arat e ret urn . Th e IRS accep t ed M rs . M o s s’ retu rnb u tap p aren tl y few, i f an y , o f i t s fi gu res . Th e IRS as s es s ed$ 7 3 8 i n t ax an d reco g n i zed n o cred i t s o r p aym en t s . Aft er recei v i n g n o p aym en t s , the IRS l ev i edo n M rs . M o s s ’ So ci al Secu ri t y p aym en t s t o s at i s fy h er b al an ce. On Decem

b er 2 , 2 0 11 , res p o n d en ti s s u eda n o t i ce o f d efi ci en cy t o p et i t i o n er fo r t h e t ax ab l e y ear 2 0 0 8, ch an g i n g p et i t i o n er’ s fi l i n g s t atus fro m m arri edfi l i n g jo i n t ly t o m arri ed fi l i n g s ep arat el y . Onth e b as i s o f th i s ad j u s tm en t , res p o n d en t
m ad e co m

p u t at i o nal an ds t atu t o ry ch an ges t o p et i ti o n er’ s s t an d ard d edu ct i o n an d t h e am o un to f t ax ab l e So ci al Secu ri t y i n co m e. Res p o n d en tal s o d i sal l o wedo n e o f p et i t i o n er’ s cl ai m edp ers o n al ex em p t i o n s . Res p on d en t , h o wev er, d idn o trem o v e M rs . M o s s ’ i n co m e fro m th e t o t al g ro s s i n co m e s h o wno n p et i t i o n er’ s retu rn .- 5
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[* 5 ] In th e p et it i o n , p et i ti o n er rei t erat edwh ath e h adwri t t eni n t h e l et ter at t ach ed t o h i s retu rn : th ath i s wi fe i s m en t al l y i l l an d t h atth e IRS s h o u ldn o t h av e accep t edh er ret u rnb ecau se i twas , o n i t s face, d el u s i o n al . Ad d i t i o nal l y , p et i t i o n er
o b ject edt o th e n o t i ce o f d efi ci en cy b ecau se i t s h o wedn o ex em p t i o n fo r h i s wi fe b u ts t i ll i ncl u d edi n co m e at t ri b u t ab l e t o h er. As s t at edab o v e, res p o n d en t
co n ced edth atth e d efi ci en cy am o u n tm

u s tb e redu cedt o refl ectthe rem o v al o f al l i n co m e at t ri b u t ab l e t o M rs . M o s s an dal s o co n ced ed t h e s ect io n 6 66 2 (a) accu racy rel at ed p en al t y . Pet i t i o ner co n ti n u es t o co n t en d , h o w ev er, t h ath i s wi fe’ s 2 0 0 8 retu rn i s i n v al i dan dth atth e IRS s h o u l d n o th av e accep t edi t . He co n t en d s th atth e p ro p er
rem ed y i s fo r t h i s Co u rt t o in v al i d at e M rs . M o s s ’ 2 0 0 8 retu rn , accep t t h e o ri g i n al retu rn s h o wi n g m arri edfi l i n g jo i n t l y s t atus , an dd et erm i n e th atth ere i s n o d efi ci en cy . Pet i t i o n er al s o co n t en d s th at h e i s en t i tl edt o th e fu l l $ 8 23 h e cl ai m ed
as an o verp aym en t fro m

the 2 0 0 7 t ax y ear, an dn o tth e $ 41 2 cal cu l at edb y
res p o n d en t. OPINION W e ex erci s e ju ri s d i ct io n p u rs u an t t o s ect i on 6 2 1 4(a). As a g en eral ru l e, t h e Co m m i s s i o n er’ s d et erm in at i o n s i n th e n o t i ce o f d efi ci en cy are p res u m ed co rrect ,- 6
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[* 6 ] an d t h e t ax p ay er b ears the b u rd en o f p ro v i n g an erro r. Ru l e 1 4 2 (a); W el ch v . Hel v eri n g , 2 9 0 U.S. 1 1 1 , 1 15 (1 9 33 ). I. Fi l i n g St atu s A t ax p ay er m ay

cl ai m m arri edfi l i n g jo i n t l y

s t atu s i f h e an d h i s s p o u s e are l eg al ly el i g i b l e t o fi l e jo i n t l y an d i n fact d o s o . See s ecs . 1 (a), 6 0 1 3 ; Co l um b u s v . Co m m i s s i o n er, T.C. M em o . 1 9 9 8 -6 0 , aff’ dwi t h o ut p ubl i s h ed o p i n i o n , 1 6 2 F.3 d 1 1 7 2 (1 0 t h Ci r. 1 9 9 8 ). As a g en eral ru l e, b o t h s p ou s es m u s ts i g n a jo i n tretu rn . Sec. 1 .6 0 1 3 -1 (a)(2 ), In co m e Tax Reg s .; s ee al s o Do wn i n g v . Co m m i s s i o n er, T.C. M em o. 2 0 0 7 -2 9 1 , 2 0 07 W L 2 7 6 8 7 5 4 , at* 9 . Becau se M rs . M o s s d i d n o t s ig n th e retu rn i n i s s u e, i t d o es n o tco m p l y wi t h th e req u i rem en t s fo r a jo i n t retu rn . See
s ec. 1 .6 0 13 -1 (a)(2 ), In co m e Tax Reg s . Th ere are, h owev er, t wo ci rcu m s t an ces i n wh i ch a ret u rn m ay

b e accep t edas jo i n t l y

fi l edev en t ho u g h i ti s s i g n edo nl y b y
o n e s po u s e: wh en a t ax pay er act s as an au t ho ri zedag en tfo r h i s o r h er s po u s e, s ec. 1 .6 06 1 -1 (a), In co m e Tax Reg s ., an dwh en th ere i s s u ffi ci en tev i d en ce t hat , d es p i t e t h e l acko f a s ig nat u re, t h e s po us e co ns en t edt o fi l i ng jo i n t l y , Es tat e o f Cam p b el l
v . Co m m i s s i o n er, 5 6 T.C. 1 , 1 2 (1 9 7 1 ); St ro n g v . Co m m is s io n er, T.C. M em o . 2 0 0 1 -1 0 3 , 2 0 0 1 W L 4 3 61 2 5
.- 7
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[* 7 ] A. Ag en cy

Th eo ry Wh en a p ers o n i s u n ab l e t o m ak e a ret u rn , “ th e ret u rn o f s u ch i n di v i du al
s h al l b e m ad e b y

a du l y au t h ori zedag en t , h i s co m m i t t ee, g u ard i an , fi du ci ary o r
o t h er p ers o n ch arg edwi t h t h e care o f t h e p ers o n o r p ro p ert y o f s u ch i n d i v i du al .” Sec. 6 0 12 (b )(2 ). Di s eas e, i l l nes s , o r co n ti n u ou s ab sen ce fro m th e Un i t edSt at es are al l reas o n s fo r wh i ch a p ers o n m ay b e u n ab l e t o m ak e a ret u rn . Sec. 1 .6 0 1 2
- (a)(5 ), In co m e Tax Reg s . Ev en wh en s u ch a p ers o n i s a d i s ab l eds p o u s e, th e
wo u l d -b e du l y

au th o ri zedag en tm

u s tco m p l y wi t h th e p ro v is i on s o f s ect i o n 1 .6 01 2 -1 (a)(5 ), In co m e Tax Reg s . Sec. 1 .6 0 13 -1 (a)(2 ), In co m e Tax Reg s . Th es e p ro v is i o n s req ui re t h atth e ret u rn b e acco m p an i ed b y (1 ) an IRS Fo rm

2 8 4 8, Po wer
o f At t o rn ey

an d Decl arat i on o f Rep res en t at iv e, o r, a p ower o f at t o rn ey au th o ri zi n g t h e ag en t t o rep res en t t h e t ax p ay er i n m ak i n g , ex ecu t in g , o r fi l i ng th e retu rn ; (2 ) a
s t at em en ts i g n edb y

th e s p o u s e wh o i s s i g n i n g th e ret u rnco n fi rm i n g t h atth e i n cap aci t at eds p o us e co n s en ts t o th e s i g ni n g o f t he ret u rn ; o r (3 ) a req u es tfo r p erm i s s i o n fro m , an dd et erm in at i o n m ad e b y , th e ap p ro p ri at e IRS d i s t ri ctd i rect or 3

3 Atth e t i m e th e ret u rn i n i s s u e was fi l ed , th e d i s tri ctd i rect o r p o s i t i o n n o l o n g er ex i s t ed
. See In t ern al Rev en u e Serv i ce Res tru ctu ri ng an d Refo rm Acto f 1 9 9 8 , Pub . L. No
. 1 0 5-2 06 , s ec. 1 0 0 1 (a), 1 1 2 St at . at 6 8 9 (d i rect i n g t h e Co m m i s s i o n er t o reo rg an i ze t he IRS); No ti ce 2 00 3 -1 9 , 2 0 0 3 -1 C.B. 7 0 3. In Ap ri l 2 0 0 9 the p erm i s s io n req u es ts h o u l dh av e b een s en t t o th e Sub m i s s i o n Pro ces s i n g Cen ter wh ere t he ret u rn was t o b e fi l ed . No t i ce 2 0 0 3 -1 9 , 2 00 3 -1 C.B. 7 0 3
.- 8
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[* 8 ] t h atg oo d cau s e ex i s t s fo r p erm i t t i n g an ag en t t o s ub m i tth e ret u rn . Sec. 1 .6 01 2 -1 (a)(5 ), In co m e Tax Reg s . Pet i t i o ner h as fai l edt o s h o w th ati n Ap ri l 2 00 9 h i s wi fe was u n ab le t o fi l e a retu rn , an d , ev eni f s h e were u n ab l e, t h ath e qu al i fi edas h er ag en twh en h e fi l ed t h e jo in tretu rn . Pet i ti o n er co n t en d s thath i s wi fe co u l d n o tfi l e a v al id retu rn b ecau s e o f h er m en t al i l l n es s . Ho wev er, a p ers o n’ s p rev i o us co m m i t m en t t o a h o s p it al an da s p o u s e’ s as sert i o n o f m en t al i l ln es s are n o ts u ffi ci en tt o i n v al i d at e
an i n d iv i du al ’ s ri g h tt o fi le h i s o r h er o wn retu rn . See Co n n . Gen . St at . An n . s ecs . 1 -4 3 (W es t2 0 07 ), 1 -5 4 (W es t1 9 6 5 ) (rep eal ed2 0 1 6 ), 4 5 a-6 70 (W es t2 0 1 4 ), 4 5 a6 7 7 (W es t2 0 1 4 ). Bu t s ee Rev . Ru l . 5 6 -2 2 , 1 9 56 -1 C.B. 5 5 8 . Th e co ns erv at o rs h i p
o rd er i s s u edo v er fo u r y ears aft er t h e ret urn was fi l edd o es n o ts at i s fy p et i t i o n er’ s b u rd ent o p ro v e t hath is wi fe was i n cap ab l e o f fi l i n g h er o wnretu rni n Ap ri l 2 0 0 9
. Fu rt herm o re, p et i t i o n er h as n o ts h o wnth at h e qu al i fi es as h i s wi fe’ s ag en t
. Pet i t io n er h ad n o p o wer o f at t o rn ey o r Fo rm 2 8 4 8 t o at t ach t o th e ret urn . Pet i t io n er d i dn o tfi l e a s t at em en tco n fi rm i n g t h atM rs . M o s s co n s en t edt o th e
s i gn i n g o f t h e ret u rn . In d eed , h e fi l eda s t at em en tth ats h e refu s ed t o s i g n t h e retu rn . Atth e t i m e o f t h e fi l i n g o f t h e ret u rn , i t ap p ears n o o n e o t h er t h anM rs . M o s s h adth e au t h o ri ty

t o fi l e a ret u rn o n h er b eh al f. See Co n n . Gen . St at . An n . s ecs . 1 -4 3 , 1 -5 4 , 4 5 a-6 7 0 , 4 5 a-6 7 7 ; s ec. 1 .6 0 1 2-3 (b )(3 ), In co m e Tax Reg s . M rs .- 9
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[* 9 ] M o s s was ev en tu al ly p l aced i n a co n s erv at o rs h ip , b u tth is o ccu rredo v er fo ur y ears aft er t h e fi l i n g o f t h e retu rn i n i s s u e. Ad d i ti o n al l y , M rs . M o s s ’ d au g h t ers , n o tp et i t i o n er, were ap p o i nt edas h er co n s erv at o rs . Acco rd i ng l y , ev en i f we were t o co n cl u d e t h atM rs . M o s s was u n ab l e t o fi l e a ret u rni n 2 00 9 , wh i ch we d o n o t , p et i t io n er was n o t h er dul y au t h o ri zed ag en t
. He d i d n o t co m

p l y wi t h t h e p ro v i s i o n s o f s ect i o n 1 .6 0 1 2 -1 (a)(5 ), In co m e Tax Reg s., an dth erefo re can n otcl ai m th ath e p ro p erl y

fi l ed a jo i n tretu rn wi t h h i s wi fe
as h er ag en t
. B. Co n s en tTh eo ry Al t ern at i v el y , a jo i ntretu rn m ay b e fo un d , ev en wi t h o u ta s po u s e’ s
s i gn atu re, i f t h ere i s o t h er ev i d en ce t h atth e h u s b an d an d wi fe i n t en d edt o fi l e a jo i n t retu rn . See Hei m

v . Co m m i s s io n er, 2 7 T.C. 2 7 0 , 2 7 3 (1 9 5 6 ), aff’ d , 2 5 1 F.2 d 4 4 (8 th Ci r. 1 9 5 8); St ro ng v . Co m m i s s i o n er, 2 0 0 1 W L 4 3 6 1 2 5. In St ro n g , th e Co u rtfo un dth ats u ch an i n t en t ex i s t edwh en th ere was a h i s t o ry o f t h e h u s b an d ’ s
s i gn i n g fo r h i s wi fe; th e p at t ern co n ti n u edev en aft er th e t ax p ay ers s ep arat ed ; th e wi fe p ro v i d edth e h u sb an dwi t h h er Fo rm s W -2 , W ag e an dTax St at em en t , s o th at h e co ul dp rep are t h e jo i nt retu rn ; an ds h e d idn o t fi l e a s ep arat e ret u rn u n t i l y ears aft er t h e jo i n tretu rn h adb een fi l edan daccep t ed . Stro n g v . Co m m i s s io n er, 2 0 0 1 W L 4 3 6 1 2 5 , at* 1 1
.- 1 0 -

[* 1 0 ] Al t h o u gh p et i ti o n er an dM rs . M o ss h av e a l o n g h i s t o ry o f fi l in g jo i n t l y , t h ere i s n o d is pu t e t h atM rs . M o s s d i d n o ti n ten dt o fi l e a jo i n treturn fo r t he 2 0 0 8 t ax y ear. Sh e ex p res s l y

refu s edt o s ig n t h e 2 0 0 8 jo in t retu rn an dfi l eda t i m el y retu rn o f h er o wn . Becau s e t he ev i d en ce s h o ws th atM rs . M o s s i n t en dedn o tt o fi l e a jo i n t retu rn , we can n o t , u n d er t h i s th eo ry , fi n dth atp et i t i o n er fi l eda jo i n tretu rn . II. Ex em

pt i o n Pers on al ex em

p t i o n s al l o wedb y

s ect i o n 1 5 1(b ) s erv e as d edu ct i o n s ag ai n s t i n co m e. Wh ere a jo i ntretu rn i s fi l ed , a s ect i o n 1 5 1 (b ) ex em pt i o n i s al l o wedfo r b o t h th e t ax p ay er an dh is o r h er s p o u s e. Sec. 1 .1 5 1 -1 (b ), In co m e Tax Reg s . Wh ere a jo i n treturn i s n o tfi l ed , a t ax p ay er m ay cl ai m an ex em p t i o n fo r h is s p o u s e
o n l y i f “ t h e s p o u s e, fo r t h e cal en d ar y ear i n wh i ch the t ax ab l e y ear o f t h e t ax p ay er b eg in s , h as n o g ro s s i n co m e an di s n o tth e d ep en d en to f an o t h er t ax p ay er.” Id
. Co n v ers el y , wh ere a t ax p ay er’ s s p o u s e fi l es a s ep arat e ret urn an d h as h i s o r h er
o wn g ro s s i n co m e, a t ax p ay er i s n o ten t i t l edt o a p ers o nal ex em p t i o n fo r t h e
s p o u se. Vo n Ters ch v . Co m m is s i o n er, 4 7 T.C. 4 1 5 , 4 2 1 (1 9 6 7 ); Tu rn er v . Co m m i s s i o n er, T.C. M em o . 2 0 0 4 -2 5 1 , 2 0 04 W L 2 4 7 5 2 96 , at* 4
. W e h av e h el dth atp et i t i o n er d i dn o tfi le a jo in tretu rn . M rs . M o s s rep o rt ed So ci al Secu ri t y

an di n t eres ti n co m e o n h er s ep arat el y fi l ed2 0 0 8 retu rn , an d t h ere- 1 1 -

[* 1 1 ] i s n o d i s p u t e th ats h e d i di n fact recei v e s o m e i n co m e. Pet i t i o ner i s th erefo re
n o ten ti t l edt o a p ers o n al ex em p t i o n fo r h is wi fe fo r t ax y ear 2 0 0 8
. III. Ov erp aym en t Un d er s ect i o n 6 40 2 (a) t h e IRS i s au t h o ri zedt o cred i ta t ax p ay er’ s
o v erp aym en t ag ai n sth i s t ax l i ab i l i ti es . W e d o n o th av e juri s d i ct i o n t o res t rai n o r
rev i ew an y

cred i tb y th e IRS u n d er s ect i o n 6 4 0 2 . Sec. 6 5 1 2 (b )(4 ); Bo co ckv . Co m m i s s i o n er, 1 2 7 T.C. 1 7 8 (2 0 0 6). W e d o , h owev er, h av e ju ri s di ct io n t o d et erm i n e wh eth er a t ax p ay er h as m ad e an o v erp aym en to f t ax an di n wh at
am ou n t . Sec. 6 5 1 2 (b )(1 ). To d et erm i n e wh et h er th ere i s an o v erp aym en t fo r t h e y ear fo r wh i ch the Co m

m i s si o n er h as d et erm in eda d efi ci en cy , we m ay t ak e i n t o
acco u n t paym en t s b y

th e t ax p ay er. Naft el v . Co m m i s s i o n er, 8 5 T.C. 5 2 7 , 5 3 3 (1 9 8 5); s ee al so Bo l n i ckv . Co m m i s s i o n er, 4 4 T.C. 2 4 5 (1 9 6 5). On e ty p e o f p aym en t we m ay

co n s i d er i s a d i fferen ty ear’ s o v erp aym en t cl ai m edb y a t ax p ay er
o n th e ret u rn . See Naft el v . Co m m i s s i o n er, 8 5 T.C. at5 3 2
. Pet i t i o ner’ s 2 0 0 8 retu rn s h o ws thath e cl ai m edth e fu l l o v erp aym en to f $ 8 2 3 fro m th e jo i n t2 00 7 retu rn . Res p o n d en t co n t en ds th ath al f o f t he cred i t i s al l o cab l e t o p et i ti o n er an dh al f t o h i s wi fe. Ho wev er, attri al res p o n den tco n ced edth atM rs . M o s s d i dn o t cl ai m an y

o f t h e o v erp aym en t ; h er 2 0 0 8 retu rn s h o ws a b l an ks p ace- 1 2 -

[* 1 2 ] fo r t h e 2 0 0 7 o v erp aym en ten t ry . 4 Fu rth erm o re, at t h e t im e t h e n o t i ce o f d efi ci en cy

was i s su ed , res p o n d en th adn o tcred i t edM rs . M o s s wi t h an y o f t h e 2 0 0 7 o v erp aym en tan d h adi n s teadi s s u edl ev i es t o co l l ecth er 2 0 0 8 t ax l i ab i l i t y . Acco rd in g ly , we fi n d t h atwh en p et i t i o n er fi l ed h i s retu rnan dwh en th e n o ti ce o f d efi ci en cy

was i s su ed , res p o n d en th adn o tal l o cat edh al f o f t h e o v erp aym en tt o M rs . M o s s . Pet it i o n er i s t h erefo re en t i t l edt o a cred i to f t h e en ti re 2 0 0 7
o v erp aym en t h e cl ai m edag ai n sth i s 2 0 0 8 l i ab i l i t y . IV. Co n cl u si o n Pet i t i o ner i s n o t en t i tl edt o ei t h er m arri edfi l i ng jo i n t l y s t atu s o r t h e ad d it i o n al p ers o n al ex em p ti o n t h atfo l l o ws . Ho w ev er, p et it i o n er’ s p aym en t s fo r 2 0 0 8 d o i n cl u d e t he fu l l $ 8 2 3 ov erp aym en tfro m 2 0 0 7 . Al so , as co n ced edb y
res p o n d en t, p et i t i o ner i s n o t li ab l e fo r t h e accu racy -rel at edp en al t y an dh i s d efi ci en cy

m u s t b e red u cedt o refl ectth e rem o v al o f al l i n co m e at tri b u t ab l e t o h i s wi fe.

4 W e n ot e thatth e reg u l at i o n s al l o w s p o us es t o as s i g n t h e en ti ret y o f a jo i n t retu rn o v erp aym en tt o th e l iab i l i t y s h o w n o n o ne s p o u s e’ s s ep arat el y fi ledretu rn . Sec. 1 .6 6 5 4 -2 (e)(5 )(i i )(A), In co m e Tax Reg s .- 1 3 -

[* 1 3 ] To refl ectth e fo reg o i n g , Deci s i o n wi ll b e en t ered
u n der Ru l e 1 5 5
.