Mohamed Barrie - Page 8




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          entitled to the claimed head-of-household filing status.  To                
          qualify as a head of household, a taxpayer must satisfy the                 
          requirements of section 2(b).  Under section 2(b), a taxpayer               
          shall be considered a head of a household if, and only if, he is            
          not married at the close of the taxable year, is not a surviving            
          spouse, and, among other choices, maintains as his home a                   
          household which constitutes for more than one-half of the taxable           
          year the principal place of abode of a dependent of the taxpayer            
          (if not a child or grandchild of the taxpayer), if the taxpayer             
          is entitled to a deduction for the dependent under section 151.             
          Sec. 2(b)(1)(A).  A taxpayer shall be considered as not married             
          if he is legally separated from his spouse under a decree of                
          divorce or of separate maintenance, or if at any time during the            
          taxable year his spouse is a nonresident alien.  Sec. 2(b)(2)(B)            
          and (C).3  An individual maintains a household only if he                   
          furnished over half of the costs of maintaining the household               
          during the taxable year.  Sec. 2(b)(1); sec. 1.2-2(b)(1), (d),              
          Income Tax Regs.                                                            
               Petitioner conceded that he was married during 1999 and that           
          he was not legally separated from Mrs. Barrie under a decree of             
          divorce or of separate maintenance.  There are no facts in the              
          record that indicate that Mrs. Barrie was a nonresident alien.              



               3  As discussed below, an individual is also not treated as            
          married if he is so treated under sec. 7703(b).  Sec. 32(d).                





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