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Married Individual’s Single Return Not “Separate Return” (Camara, TC)

An individual, who erroneously claimed single filing status while married, was entitled to file joint returns. The individual’s original single return was not a “separate return” to which the limitations of Code Sec. 6013(b)(2) applied. The government contended that the individual was prevented from switching to joint filing status for two reasons. First, he was […]

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