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period, petitioner and Ms. Elsawah had remained legally married;
they were finally divorced after Ms. Elsawah filed a second
petition for dissolution with the Superior Court of San Diego
County on January 17, 2002. After the divorce, the children
continued living with petitioner, and Ms. Elsawah was given
visitation rights.
Petitioner filed a Federal income tax return for taxable
year 2000 on which he claimed head-of-household filing status and
an earned income credit of $3,301. In the notice of deficiency,
respondent determined that petitioner’s filing status was married
filing separately and disallowed the earned income credit.
As is relevant here, a taxpayer is entitled to head-of-
household filing status only if the taxpayer is not married at
the close of his taxable year. Sec. 2(b)(1). A taxpayer who is
married at the end of the year is entitled to an earned income
credit only if a joint return is filed for the taxable year.
Secs. 32(d), 7703(a)(1). Thus, because petitioner did not file a
joint return with Ms. Elsawah, he is not entitled to either head-
of-household filing status or the earned income credit if he was
married at the end of 2000.
Both parties agree that petitioner and Ms. Elsawah were
legally married until some time after January 17, 2002. However,
for purposes of filing status and the earned income credit,
certain married individuals who live in separate households from
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