                               T.C. Memo. 2017-214



                         UNITED STATES TAX COURT



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



       Docket No. 10148-16.                        Filed October 31, 2017.



       Bryant T. Hinkley, for petitioner.

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



             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”.
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[*2]                           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.1 See secs. 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

remanding T.C. Memo. 2014-8; Camara v. Commissioner, 149 T.C. ___, ___ (slip

       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.
                                        -3-

[*3] op. at 23-24) (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,


                                              Decision will be entered under

                                       Rule 155.
