Where a Somalian immigrant who filed a tax return claiming head of household status, which was improper because he was living with his wife, sought to change his status to married filing jointly to receive a credit and refund, the tax court’s finding that the taxpayer was prohibited from filing jointly because head-of-household returns are separate returns is reversed, and the taxpayer was entitled to the credit and refund because since he did not file a separate return within the meaning of Section 6013(b)(1), Section 6013(b)(2)(B) did not prohibit him from amending his status to marred filing jointly.
Dissenting opinion by Bye, J.: “I disagree that Revenue Ruling 83-183’s interpretation of § 6013 is an unreasonable interpretation. Instead, for purposes of § 6013, I believe it is reasonable
to construe any non-joint returns, including head-of-household returns, as separate returns. I therefore respectfully dissent.” Judgment is reversed and remanded.
14-2070 Ibrahim v. Commissioner, appealed from U.S. Tax Court, Benton, J.