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The second issue for decision is whether petitioner is
entitled to head of household filing status. For a taxpayer to
be entitled to head of household filing status for a given
taxable year, the taxpayer must at a minimum maintain “as his
home a household which constitutes for more than one-half of such
taxable year the principal place of abode” of a minor child or
other qualifying dependent. Sec. 2(b)(1). Alexis was the only
dependent claimed by petitioner. Because Alexis never resided
with petitioner in his home during 1998, petitioner is not
entitled to head of household filing status. Id.
The third issue for decision is whether petitioner is
entitled to an earned income credit. Under section 32, an
eligible individual is allowed a credit which is calculated as a
percentage of the individual’s earned income, subject to certain
limitations. Sec. 32(a)(1). Any individual with a qualifying
child is an eligible individual. Sec. 32(c)(1)(A)(i). An
individual with qualifying children is entitled to a larger
credit than is an individual without qualifying children. Sec.
32(a) and (b). Subject to further requirements, the definition
of a qualifying child for purposes of section 32 includes a child
2(...continued)
petitioner relied were incorrect or misleading--the Commissioner
is not bound by guidance he provides to assist taxpayers in
filing tax returns where such guidance is contrary to the law.
Dixon v. United States, 381 U.S. 68 (1965); Automobile Club v.
Commissioner, 353 U.S. 180 (1957).
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