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The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined a deficiency of $2,530 in petitioner’s
Federal income tax for 2000. The only issue for decision is
whether petitioner is entitled to the earned income credit he
claimed.1
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by reference. At the time the petition was
filed petitioner resided in Corpus Christi, Texas.
In 2000, petitioner lived with Glennie Huff and her two
sons, Ashton Huff and Marquin Huff. Petitioner and Ms. Huff were
never married in an official marriage ceremony, nor were they
issued a valid marriage license. Petitioner is not the
biological father of Ashton or Marquin, and no State placed them
with him as foster children.
Petitioner filed his Federal income tax return as head of
household claiming dependency exemption deductions for Ashton and
Marquin and an earned income credit naming Ashton and Marquin as
qualifying children. Respondent issued a notice of deficiency
1 The Court need not address whether petitioner is entitled
to head of household filing status or dependency exemption
deductions because, with the standard deduction and a single
personal exemption, petitioner had zero taxable income and zero
tax liability for the year in issue. As a result, neither
petitioner's filing status nor any deductions bear on the outcome
of this case.
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