Zoilo A. Urena - Page 3

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               Respondent determined a deficiency in petitioner’s Federal             
          income tax of $824 for the taxable year 2002.                               
               After concessions by both parties,1 the issues remaining for           
          decision are:  (1) Whether petitioner’s filing status for the               
          taxable year 2002 is married filing separately as determined in             
          the notice of deficiency, or single as claimed on petitioner’s              
          Form 1040, U.S. Individual Income Tax Return; and (2) whether               
          petitioner is entitled to an earned income tax credit in the                
          amount of $2,506 for the taxable year 2002.                                 
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  Petitioner resided in               
          Brooklyn, New York, on the date the petition was filed in this              
          case.  Petitioner appeared in Court with an interpreter because             
          his understanding of the English language was limited.                      
               In 1995, petitioner married Brenda Rodriguez (Ms. Rodriguez)           
          in New York, New York.  Petitioner and Ms. Rodriguez were                   
          divorced in 1998.  Petitioner had no children from this marriage.           
               Petitioner’s daughter, Gabriella Urena (Gabriella), was born           
          in 1996.  Maria Hernandez (Ms. Hernandez), petitioner’s friend,             

          1Among the concessions, respondent conceded that petitioner                 
          was entitled to claim Gabriella as a dependant for 2002 and that            
          he was entitled to a child tax credit for 2002 in the amount of             

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