Manuel Julian Diaz - Page 2

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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              

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