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Petitioner and Mrs. Chiosie filed separate Federal income
tax returns for 1997.
In filing his 1997 return, petitioner utilized Form 1040,
and he listed his address as that of the Monroe residence.
Petitioner specified his filing status as head of household, and
he claimed dependency exemptions for two of his three sons.
Petitioner also claimed an earned income credit in the amount of
$3,310.
Respondent began an examination of petitioner’s 1997 return
on June 30, 1998. Thereafter, in a notice of deficiency dated
December 1, 1998, respondent determined that petitioner’s proper
filing status was married filing separately and not head of
household. Respondent also disallowed the earned income credit
claimed by petitioner.2 Finally, respondent determined that
petitioner is liable for the accuracy-related penalty under
section 6662(a) for negligence or intentional disregard of rules
or regulations.
OPINION
Issue 1. Petitioner’s Filing Status
We begin with petitioner’s filing status. Section 2(b)
defines head of household. As relevant herein, section 2(b)(1)
provides that an individual shall be considered a head of a
2 Respondent did not disallow the two dependency deductions
claimed by petitioner.
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