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Petitioner filed his timely 1997 Federal income tax return
as a head of household. He claimed an earned income credit on
that return. Petitioner filed an amended return on April 29,
1998, but because of agreements between the parties, nothing
reported on the amended return is relevant here.
In a July 19, 1998, letter written by petitioner to
respondent’s examining agent during the course of the examination
that preceded this case, petitioner stated: “my spouse moved into
her mom’s home in July 1997".
In the notice of deficiency, respondent determined that
petitioner did not qualify as a head of household for 1997 and
treated petitioner as a married individual who files a separate
return. Respondent further determined that he was not entitled
to an earned income credit for that year. According to the
explanation contained in the notice of deficiency, both
determinations were made because petitioner “did not establish
that * * * [he met] the qualifications of certain married
individuals living apart”.
Discussion
Subject to a variety of conditions, requirements and
limitations that need not be discussed, petitioner qualifies as a
head of household and is entitled to an earned income credit for
1997 only if he is considered as not married as of the close of
that year. See secs. 2(b)(1), 32(d).
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