Hung N. Nguyen - Page 6

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               On February 4, 2002, respondent filed an answer.  In the               
          answer, respondent denied all of petitioner’s assignments of                
          error, including that petitioner was the natural father of the              
          two claimed dependents.                                                     
               On June 24, 2002, petitioner filed a motion for summary                
          judgment on the ground that petitioner is the natural father of             
          Lilly Phan and Anna Phan and that he is otherwise properly                  
          entitled to the head of household filing status and the claimed             
          dependency exemptions, earned income credit, and child tax                  
          credit.                                                                     
               On August 20, 2002, respondent filed with the Court a notice           
          of objection to petitioner’s motion for summary judgment,                   
          together with a supporting memorandum.  In the objection,                   
          respondent maintained that petitioner had failed to substantiate            
          that he was entitled to the head of household filing status and             
          to the claimed deductions and credits.                                      
               On August 23, 2002, respondent requested a certified copy              
          from the Registrar of Vital Records for the State of Maryland of            
          any documents filed by petitioner with respect to the paternity             
          of Lilly Phan and Anna Phan.                                                
               On August 26, 2002, respondent received certified copies of            
          the Affidavits of Parentage and birth certificates from the State           









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