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Respondent determined a deficiency of $2,399 in petitioner’s
2001 Federal income tax. After concessions,2 the issues are
whether petitioner is entitled to (1) head of household filing
status, and (2) an earned income credit (EIC). Petitioner
resided in Brooklyn, New York, at the time the petition was
filed.
The applicable facts may be summarized as follows. During
2001, petitioner was married to Rehana Akhter (Ms. Akhter) and
resided with her and their two daughters in Brooklyn, New York.
Ms. Akhter is not a U.S. citizen. Petitioner filed his 2001
Federal income tax return as head of household, claimed
dependency exemption deductions for his two daughters, and
claimed an EIC of $3,870 with his daughters as qualifying
children. Respondent disallowed the dependency exemption
deductions and the EIC and changed petitioner’s filing status to
single.
Head of Household
An “individual shall be considered a head of a household if,
and only if, such individual is not married at the close of his
taxable year”. Sec. 2(b)(1). A “taxpayer shall be considered as
2 Respondent concedes that petitioner is entitled to
dependency exemption deductions under sec. 151 with respect to
his two daughters. The parties agree that with respect to
Schedule C, Profit or Loss From Business, petitioner had
$13,949.05 of taxable income, is liable for $1,971 of self-
employment tax, and is entitled to a deduction of $986 for self-
employment taxes under sec. 164(f).
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Last modified: May 25, 2011