- 2 -
Respondent determined a deficiency of $2,632 in petitioner's
Federal income tax for 2000.
The issues for decision are: (1) Whether petitioner is
entitled to a dependency exemption deduction under section
151(c); (2) whether petitioner is entitled to head-of-household
filing status under section 2(b); and (3) whether petitioner is
entitled to the earned income credit under section 32(a).
Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioner's
legal residence was Houston, Texas.
Petitioner was incarcerated in the Texas State prison system
at Amarillo, Texas, for 5-1/2 years. He was released from
incarceration on or about June 27, 2000. At that time,
petitioner moved in with his mother and an aunt who lived in a
home owned by them and 11 other brothers and sisters. Petitioner
lived with them throughout the remainder of 2000. Shortly after
his release from prison, petitioner began working for several of
his friends doing carpentry work. They paid petitioner in cash
for his services, and no IRS Forms W-2, Wage and Tax Statement,
were issued to him at the end of 2000 with respect to the amounts
paid to him. At trial, petitioner admitted earning between
$3,400 to $4,000 while he was so employed. In September 2000,
petitioner began working for MHI Hotels LLC and earned $9,056.79
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