How The TAx Court Can Easily Make A Mistake In the T/P Favor

Petitioner was married for 2013, and therefore he cannot qualify for head of household filing status. Since petitioner was married, he was not eligible to file as single as determined by respondent in the notice of deficiency. See sec. 1(c). Petitioner?s correct filing status for 2013 is married filing separately. See sec. 1(d).

So... how does a t/p who files MFS get the EITC when the law says NO EITC if you file as MFS? ===================== I don't recognize a long-term problem. This is an opinion (the law-interpreting part of the case). It indicates that the decision (deficiency, if any) will be entered under the Court's rule 155, so as long as corrected EIC is computed as ZERO in that decision, there is no problem.

Technically, you're correct in that the opinion may be wrong - cf. 26 U.S.C.