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2. Head of Household Filing Status
Section 2(b) provides that a taxpayer may qualify for head
of household filing status if that taxpayer is not married at the
close of the taxable year and maintains as his or her home a
household which constitutes the principal place of abode for more
than half of the taxable year for a child of the taxpayer or a
descendant of a son or daughter of the taxpayer. Sec.
2(b)(1)(A)(i). A taxpayer is considered not married if he or she
is legally separated or divorced. Sec. 2(b)(2)(B).
Respondent's position is that petitioner is not entitled to
head of household filing status for either 1993 or 1994 because
she did not meet the requirements set forth in section 2(b).
Petitioner argues that she is entitled to head of household
filing status because she provided the principal place of abode
for her daughter and two granddaughters during 1993 and 1994.
Based on the evidence before us, we agree with respondent
that petitioner has not established that she has met the
requirements for head of household status under section 2(b).
The record shows that from 1993 through 1995, the PHA provided
the principal place of abode for Melanie, Latoya, and Nicole.
Petitioner has conceded that she is not entitled to claim her
granddaughter Latoya as a dependent for 1993 or 1994 and
apparently has abandoned the claim that Latoya lived with her
more than half of either year. When petitioner was asked to
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