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Respondent determined a deficiency in petitioner’s income
tax of $4,569 for 1999. The issues for decision are:
(1) Whether petitioner is entitled to the two claimed dependency
exemption deductions; (2) whether petitioner is entitled to
claimed head-of-household filing status; and (3) whether
petitioner is entitled to a claimed earned income credit (EIC).
Petitioner resided in Silver Spring, Maryland, at the time
he filed his petition. Some of the facts have been stipulated,
and are so found.
Background
Petitioner came to the United States from Africa in 1997.
During 1999, the year in issue, petitioner lived in Silver
Spring, Maryland, in a two-bedroom apartment with a roommate,
Mohamed Conteh (Mr. Conteh). Petitioner worked as a security
guard.
The wife of petitioner’s cousin, Hadiatou Diallo (Mrs.
Diallo), and her daughter Oumou Diallo1 (Oumou) purportedly moved
into the apartment with petitioner and Mr. Conteh shortly after
Oumou’s birth on February 9, 1999. Oumou’s birth certificate
indicates the residence of Mrs. Diallo at the time of Oumou’s
birth as Atlanta, Georgia.
1 Although the name of Mrs. Diallo’s daughter is referred
to as Umou throughout the record, the birth certificate reflects
the name as Oumou. Accordingly, we refer to Mrs. Diallo’s
daughter as Oumou.
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