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law.2 Whether a taxpayer shares a household with a spouse for
purposes of section 7703(b) is a question of fact. Sharer v.
Commissioner, T.C. Memo. 1994-453. California law is not
relevant to this factual inquiry.
Finally, petitioner argues that the instructions in certain
IRS guidance regarding head-of-household filing status do not
state that spouses must live in different residences, only that
they “not have lived together”. This guidance is provided by the
IRS to assist taxpayers in preparing their returns. The
authoritative sources of Federal tax law are in the statutes,
regulations, and judicial decisions and not in informal
publications provided by the IRS. Zimmerman v. Commissioner, 71
T.C. 367, 371 (1978), affd. without published opinion 614 F.2d
1294 (2d Cir. 1979).
We find that because petitioner and Ms. Elsawah lived under
one roof during the year in issue, they resided in the same
household throughout that year for purposes of section 7703(b).
Petitioner therefore is not treated as unmarried at the end of
the year, and he is entitled to neither head-of-household filing
status nor the earned income credit. Secs. 2(b)(1), 32(d).
2Specifically, petitioner cites Cal. Fam. Code sec.
771(a)(West Supp. 2004) (pertaining to separate property acquired
during marriage by spouses who are “living separate and apart”)
and In re Marriage of Norviel, 126 Cal. Rptr. 2d 148 (Ct. App.
2002) (interpreting the phrase “living separate and apart” under
Cal. Fam. Code sec. 771(a)(West Supp. 2004)).
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