Manuel Julian Diaz - Page 5

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          2001, petitioner is not entitled to the earned income tax credit            
          under section 32(a).                                                        
               It appears from the arguments in his briefs that petitioner            
          may be confused by respondent’s concession that, for purposes of            
          “head of household” status, petitioner may be treated as an                 
          unmarried person.  For purposes of section 2(b), dealing with               
          “head of household” status, the taxpayer may be considered not              
          married at the close of the year if “at any time during the                 
          taxable year his spouse is a nonresident alien”.  Sec.                      
          2(b)(2)(C).  The definition in that section, however, has not               
          been extended to other situations where marital status is                   
          determined under section 7703 (formerly section 143).  See                  
          Kravetz v. Commissioner, T.C. Memo. 1985-496, affd. without                 
          published opinion (D.C. Cir., Oct. 17, 1986).  The specifically             
          applicable statutory definition cannot be disregarded even though           
          petitioner argues persuasively that he was disabled from filing a           
          joint return because of his wife’s inability to stay in the                 
          United States legally or to obtain a Social Security number.  Cf.           
          Peppiatt v. Commissioner, 69 T.C. 848, 853-854 (1978).                      
               In order to reflect respondent’s concessions,                          

                                                  Decision will be entered            
                                             under Rule 155.                          

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