Godsey v. Comm'r

2017 T.C. Memo. 214, 2017 Tax Ct. Memo LEXIS 213

• Court: United States Tax Court
• Decided: October 31, 2017
• Docket: Docket No. 10148-16
• Status: Unpublished

Opinion

CHRISTY LYN GODSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Godsey v. Comm'r

Docket No. 10148-16

United States Tax Court

T.C. Memo 2017-214; 2017 Tax Ct. Memo LEXIS 213;

October 31, 2017, Filed

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Decision will be entered under Rule 155.

Bryant T. Hinkley, for petitioner.

Jeri L. Acromite and Miles B. Fuller, for respondent.

FOLEY, Judge.

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FOLEY

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge: After concessions, the issue for decision is whether petitioner may change her 2014 filing status from "head of household" to "married filing jointly".

FINDINGS OF FACT

During 2014 petitioner was married to, and living with, James Godsey, who did not receive income or file a tax return relating to 2014. Petitioner timely filed her 2014 Form 1040A, U.S. Individual Income Tax Return, and mistakenly claimed "head of household" filing status. In a notice of deficiency issued on February 8, 2016, respondent determined petitioner was not entitled to "head of household" filing status and recalculated her tax liability pursuant to "single" tax rates. Petitioner, while residing in Utah, timely filed a petition with the Court on May 2, 2016, in which she sought to change her 2014 filing status to "married filing jointly".

OPINION

Petitioner meets the "married filing jointly" status requirements, does not meet the "head of household" or "single" filing status requirements, and thus is entitled to "married filing jointly" status.¹Seesecs. 1, 2, 6013, 7703;Ibrahim v. Commissioner, 788 F.3d 834, 840 (8th Cir. 2015) (holding that a married taxpayer who erroneously filed a "head of household" return could file jointly), rev'g and remandingT.C. Memo. 2014-8; Camara v. Commissioner, 149 T.C.    , 2017 U.S. Tax Ct. LEXIS 47, *6 (Sept. 28, 2017) (stating that a married taxpayer may correct a "single" or "head of household" filing status claimed in error).

Contentions we have not addressed are irrelevant, moot, or meritless.

To reflect the foregoing,

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Footnotes

• 1. Unless otherwise indicated, all section references are to the Internal Revenue Code relating to the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.