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Mrs. Condello released her claim to the exemptions.
Consequently, petitioner is not entitled to dependency exemptions
for his children in that year.
V. Filing Status
Petitioner argues that he is entitled to file as head of
household. Respondent determined that petitioner should have
filed as married filing separately. We agree with respondent.
A taxpayer may file as head of household only if the
taxpayer is not married at the close of his taxable year and is
not a surviving spouse. Sec. 2(b). Section 2(c), however,
allows a married taxpayer to be treated as "not married" if he is
so treated under section 7703(b). To be treated as "not married"
requires, among other things, that a taxpayer maintain as his
home a household which constitutes for more than one-half of the
taxable year the principal place of abode of a child with respect
to whom the taxpayer is entitled to claim a dependency exemption
(or would be so entitled had the claim not been released pursuant
to section 152(e)(2)). Sec. 7703(b).
As discussed above, petitioner is not entitled to claim a
dependency exemption for his children. Therefore, petitioner
cannot file as head of household.
VI. Addition to Tax
Respondent determined that petitioner is liable for an
addition to tax under section 6651(a)(1). Section 6651(a)(1)
imposes an addition to tax for failure to file a return on the
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