Manuel Julian Diaz - Page 3

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          disallowed petitioner’s dependent exemptions, earned income                 
          credit, and child tax credit.  Respondent now concedes that                 
          petitioner is entitled to claim “head of household” filing status           
          (and the increased standard deduction available for that filing             
          status), his claimed dependent exemptions, and the child tax                
               Section 32(a) allows a refundable earned income credit in              
          amounts specified and under conditions specified in that section.           
          One of the conditions is that, in the case of an individual who             
          is married, a joint return with the individual’s spouse must be             
          filed for the year for which the credit is claimed.  Sec. 32(d);            
          sec. 1.32-2(b)(2), Income Tax Regs.                                         
               For purposes of section 32(a), a taxpayer’s marital status             
          is determined under section 7703.  Section 7703(b) provides in              
          pertinent part:                                                             
                    SEC. 7703(b).  Certain Married Individuals Living                 
               Apart.--For purposes of those provisions of this title                 
               which refer to this subsection, if--                                   
                    (1) an individual who is married (within the                      
                    meaning of subsection (a)) and who files a separate               
                    return maintains as his home a household which                    
                    constitutes for more than one-half of the taxable                 
                    year the principal place of abode of a child (within              
                    the meaning of section 151(c)(3)) with respect to                 
                    whom such individual is entitled to a deduction for               
                    the taxable year under section 151 (or would be so                
                    entitled but for paragraph (2) or (4) of section                  

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