Ibrahim v. Commissioner

BENTON, Circuit Judge.

Isaak Abdi Ibrahim and his wife are immigrants from Somalia with very limited English. In 2011, Oday Tax Service, whose employees spoke Somali, prepared the couple’s returns. Ibrahim’s return claimed “head of household” status, which was improper because he was living with his wife.

After receiving a notice of deficiency, he filed a petition with the Tax Court, seeking to change his status to “married filing jointly” to receive a credit and refund. The Internal Revenue Code prohibits joint returns after a taxpayer has filed a “separate return,” received a deficiency…