William T. Elliott - Page 7

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          established in section 32(c)(3)(B), he has no qualifying children           
          for purposes of the earned income credit.                                   
               If petitioner had established that he is married, common law           
          or otherwise, he then would be precluded from claiming the earned           
          income credit because married persons must file a joint return if           
          they wish to claim an earned income credit.  Sec. 32(d).                    
               Petitioner is, however, eligible for an earned income credit           
          as an individual with no qualifying children under section                  
          32(c)(1)(A)(ii) because his adjusted gross income in 2000 was in            
          excess of the threshold phaseout amount but below the complete              
          phaseout amount prescribed by section 32(a)(2).  The earned                 
          income credit begins to phaseout for individuals with no                    
          qualifying children and adjusted gross income in excess of $5,770           
          for 2000.  See sec. 32(a) and (b); see also Rev. Proc. 99-42,               
          1999-2 C.B. 568.  The earned income credit is completely phased             
          out for individuals with no qualifying children and adjusted                
          gross income in excess of $10,380 for 2000.  See sec. 32(a) and             
          (b); see also Rev. Proc. 99-42, 1999-2 C.B. 568.  Petitioner had            
          adjusted gross income of $6,347 in 2000.  The Court holds,                  
          therefore, that petitioner is entitled to an earned income credit           
          as an individual with no qualifying children.                               











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