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Discussion
The burden of proof is on petitioner to show that he is
entitled to the head-of-household filing status and that Justice
is a “qualifying child” with respect to petitioner for purposes
of the earned income credit under section 32.3 Rule 142(a).
1. Filing Status
An individual taxpayer qualifies as a head of household if
such individual is not married at the close of the taxable year,
is not a surviving spouse, and “maintains as his home a household
which constitutes for more than one-half of such taxable year the
principal place of abode” of a son or daughter of the taxpayer.
Sec. 2(b)(1)(A).
Petitioner contends that he and Kim Lake had an arrangement
for 1998, separate from the Monongalia County court order, in
which he would have custody of Justice for half the week
throughout the year. His contention, even if accurate, would not
satisfy the requirement of section 2(b)(1)(A) that a taxpayer
maintain the principal place of abode for his or her child for
“more than one-half” of the taxable year. In addition,
petitioner’s contention is not supported by the record. Kim Lake
3 Sec. 7491 does not apply to shift the burden of proof to
respondent because petitioner has not established that he
complied with the requirements of sec. 7491(a)(2)(A) and (B) to
substantiate items, maintain required records, and fully
cooperate with respondent’s reasonable requests. In any event,
deciding who has the burden of proof is not determinative of the
outcome of this case.
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Last modified: May 25, 2011