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purchase of their home to accurately prepare the documents.
Although we are not unsympathetic to the language barriers new
immigrants face upon their arrival into the United States, we
note that petitioners made no effort to correct the warranty deed
and deed of trust documents upon the refinancing of their home 9
years after their arrival in the United States, if, in fact they
were never married. Furthermore, we find it persuasive that Mr.
Ngo aptly conveyed the change of his name to Guo Xing Woo to the
finance company, and, yet, failed to convey the information that
he and Ms. Kang were not husband and wife (as was reflected on
their original property documents and refinance documents).
On the basis of the record, we find that for Federal income
tax purposes petitioners were married on the last day of the tax
years 1995, 1996, and 1997. Therefore, we hold that petitioners
are not entitled to head of household filing status.
Earned Income Credit
Section 32 provides for an earned income credit. However,
if a taxpayer is married, the earned income credit is available
only if a joint return is filed for the taxable year under
section 6013. See sec. 32(d).
Because we found above that petitioners are considered
married under section 7703(a), and because petitioners filed
their returns separately and not jointly, an earned income credit
is not allowable as a matter of law. See Presley v.
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