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Mr. Wooten was awarded custody of the two children in 1993.
William and Kenya lived with Mr. Wooten, and he provided their
support during the years at issue. Petitioner did not provide
any evidence that Kenya or William resided in her home for more
than 6 months during 1995, 1996, or 1997. Since the two children
did not have their principal place of abode with petitioner for
more than 6 months during 1995, 1996, or 1997, petitioner is not
entitled to head-of household filing status for those years or
the earned income credit for 1995 and 1996, nor is she entitled
to the earned income credit as an eligible person with two
qualifying children. Respondent, therefore, is sustained in the
disallowance of petitioner’s claimed head-of-household filing
status for 1995, 1996, and 1997 and the earned income credit for
1995 and 1996 as well as in the adjustment of petitioner's 1997
earned income credit.
In addition, petitioner presented no evidence to establish
the amount of support she provided during the years in question
and no evidence to establish that such amounts constituted more
than one-half of the total support provided to her children. The
record contains copies of several State court orders that decreed
petitioner in arrears in her child support obligations and
ordered withholdings from her earnings to be paid to the
Department of Human Services, State of Mississippi. In addition,
for 1 or more of the years at issue, it appears that the
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