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The record does not disclose whether Rita Pelayo filed an
income tax return for the taxable year 2000.4
In the notice of deficiency, respondent determined that
petitioner’s filing status was “married filing separately” rather
than “head of household”. Respondent also determined that
petitioner was not entitled to either (1) deductions for
dependency exemptions or (2) an earned income credit. Respondent
also adjusted the amount of petitioner’s standard deduction to
correspond with the determined filing status. Finally,
respondent did not make any allowance for a child tax credit.
Discussion5
A. Filing Status
In order to qualify for “head of household” filing status,
an individual must satisfy several requirements. One of those
requirements relates to the individual’s marital status. Thus,
as relevant herein, section 2(b)(1) provides that “an individual
shall be considered a head of a household if, and only if, such
individual is not married at the close of his taxable year”.
4 Rita Pelayo did not sign petitioner’s Form 1040A, nor is
there any indication on such form that it is intended as a joint
return. See sec. 6013(a).
5 We decide the issues in this case without regard to the
burden of proof. Accordingly, we need not decide whether the
general rule of sec. 7491(a)(1) is applicable in this case. See
Higbee v. Commissioner, 116 T.C. 438 (2001).
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Last modified: May 25, 2011