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whether petitioner qualifies for the earned income tax credit
under section 32(a).1
FINDINGS OF FACT
Petitioner resided in Miami, Florida, at the time that he
filed his petition. On July 23, 1997, petitioner married Eunice
Pereyra. Petitioner and his wife had two children, a daughter
born on May 14, 1998, and a son born on January 16, 2000.
Petitioner’s daughter and son lived with petitioner at all times
during 2001.
Petitioner’s wife did not have legal resident status in the
United States and did not possess a Social Security number.
During 2001, petitioner’s wife left the United States for Mexico.
Petitioner and his wife did not file a joint Federal income
tax return for 2001. Petitioner filed electronically a Form
1040, U.S. Individual Income Tax Return, for 2001. On his
Form 1040, petitioner claimed “head of household” filing status.
Petitioner remained married throughout 2001 and through the
trial of this case in December 2003. Petitioner’s wife did not
return to the United States.
In the notice of deficiency, respondent determined that
petitioner’s filing status was “married filing separate” and
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: May 25, 2011