In Salzer v. Commissioner, T.C. No. 5676-13 (2014), the Tax Court, in a summary opinion, held that the IRS properly determined that joint filing status was unavailable to a married taxpayer whose wife refused to sign tax returns for the years in question because of unrelated objections to the federal government.
In order for taxpayers to file jointly, they must be determined to be married pursuant to Section 7703. Moreover, both spouses must intend to do so. E.g., Harrington v. Commissioner, T.C. Memo 2012-285, at *8. Here, because of the taxpayer’s wife refused to sign the joint returns, the petitioner’s proper filing status for such tax years should be Married Filing Separately.
Posted by Theodore H. Waggner, Esq., Associate Editor, Wealth Strategies Journal