George H. Richards - Page 11

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          who had the burden of proof, met the burden of proving the                  
          negative by providing credible testimony).  The copy of                     
          petitioner’s electronically filed 1997 return produced to the               
          Court does not indicate whether petitioner attached a waiver or             
          subsequently mailed a waiver to the Internal Revenue Service.  We           
          are unable to find that a waiver was not attached or mailed                 
          separately, along with Form 8453, U.S. Individual Income Tax                
          Declaration for Electronic Filing.4  Thus, we cannot conclude               
          that respondent met his burden of proof.                                    
               Accordingly, petitioner is allowed the claimed dependency              
          exemption deductions.                                                       
               Issue 2.  Head-of-Household Filing Status                              
               For a taxpayer to qualify for head-of-household filing                 
          status, he must satisfy the requirements of section 2(b).  An               
          individual shall be considered a head of household if he is not             
          married at the close of the taxable year, is not a surviving                
          spouse, and, in relevant part, maintains as his home a household            

               4  Respondent asserts in his answer to amended petition that           
          Ms. Richards initially claimed two children as dependents;                  
          accordingly, respondent concluded that she did not sign a waiver.           
          We note that while Ms. Richards initially claimed her two                   
          daughters as dependents on her separate income tax return, she              
          did not claim the children as dependents on her amended return              
          for the 1997 tax year and she testified at trial that she was not           
          entitled to.  Ms. Richards’s treatment of the dependency                    
          exemption deductions on her original and amended returns does not           
          affect the outcome of this issue as to petitioner.  Nevertheless,           
          allowing petitioner the dependency exemption deductions does not            
          create a result inconsistent with Ms. Richards’s treatment of               
          this item.                                                                  

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