- 4 - Petitioner filed his timely 1997 Federal income tax return as a head of household. He claimed an earned income credit on that return. Petitioner filed an amended return on April 29, 1998, but because of agreements between the parties, nothing reported on the amended return is relevant here. In a July 19, 1998, letter written by petitioner to respondent’s examining agent during the course of the examination that preceded this case, petitioner stated: “my spouse moved into her mom’s home in July 1997". In the notice of deficiency, respondent determined that petitioner did not qualify as a head of household for 1997 and treated petitioner as a married individual who files a separate return. Respondent further determined that he was not entitled to an earned income credit for that year. According to the explanation contained in the notice of deficiency, both determinations were made because petitioner “did not establish that * * * [he met] the qualifications of certain married individuals living apart”. Discussion Subject to a variety of conditions, requirements and limitations that need not be discussed, petitioner qualifies as a head of household and is entitled to an earned income credit for 1997 only if he is considered as not married as of the close of that year. See secs. 2(b)(1), 32(d).Page: Previous 1 2 3 4 5 6 7 8 Next
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