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Nonetheless, we are not willing to assume that he cared for the
children as if they were his own children. The fact of the
matter is that petitioner’s parents were the legal guardians of
the children, and according to a Temporary Letters of
Guardianship issued by the Probate Court it was their duty “to
see that the ward is adequately fed, clothed, sheltered, educated
and cared for, and that the ward receives all necessary medical
attention.” While we recognize that petitioner performed some of
these duties, e.g., getting the children to school and, on
occasion, picking them up from school, petitioner’s parents were,
in fact, the foster parents of the children. We, therefore,
sustain respondent’s determination with respect to the EIC.
Head of Household Filing Status
Petitioner claims that he maintained, as his household, the
principal place of abode of the children, and, therefore, is
entitled to use the head of household filing status. Section
2(b) provides the requirements for head of household filing
status. To qualify as a head of a household a taxpayer must (a)
be unmarried at the end of the taxable year, (b) not be a
surviving spouse, and (c) maintain as the taxpayer’s home a
household that constitutes the principal place of abode of a
dependent for whom the taxpayer is entitled to claim a deduction
under section 151. Sec. 2(b)(1)(A)(ii). As we have already
decided that petitioner is not entitled to claim the children as
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Last modified: May 25, 2011