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her some money. Mr. Madrigal used the Beckham street address on
his 1993 and 1994 Federal income tax returns.
Petitioner used head of household filing status on her
Federal income tax returns for the 1993 and 1994 tax years.
Respondent determined that petitioner's proper filing status for
1993 and 1994 was married filing separate because petitioner did
not satisfy the statutory requirements necessary for a married
taxpayer to file as head of household. Respondent adjusted
petitioner's standard deduction because of the change in
petitioner's filing status. Respondent further disallowed
petitioner's earned income credit for the 1993 and 1994 tax years
because petitioner was married and did not file a joint return.
1. Head of Household Filing Status
In order to file a return as head of household, a taxpayer
may not be married at the close of the taxable year. Sec. 2(b).
However, a married taxpayer may be treated as an unmarried
taxpayer for head of household filing purposes if the taxpayer
complies with the statutory requirements of section 7703(b).
Sec. 2(c).
Section 7703(b) provides that certain married taxpayers
living apart will not be considered as married for head of
household filing purposes if: (1) The taxpayer files a separate
tax return; (2) the household is for more than one half of the
taxable year the principal place of abode of the taxpayer's child
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