Jonathan W. Bodiford - Page 4

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          had a child together, MLB, during their relationship.  At all               
          times, after birth, MLB lived with Ms. Laird.  MLB is not at                
          issue in the present case.  By the taxable year 2002, petitioner            
          and Ms. Laird parted company and no longer lived together.  They            
          did not implement a formal custody agreement when they parted               
          company.                                                                    
               During 2002, petitioner worked part-time in construction and           
          resided in a trailer on his parents’ property.                              
               In 2004, Ms. Laird requested that petitioner take a DNA                
          paternity test to determine whether he was the father of JTMZ.              
          The DNA paternity test verified that petitioner was not the                 
          father of JTMZ.                                                             
               Petitioner electronically filed his timely Form 1040, U.S.             
          Individual Income Tax Return, for the taxable year 2002.  In his            
          2002 Federal income tax return, petitioner claimed JTMZ as his              
          dependent.  Petitioner also claimed head-of-household filing                
          status and an earned income credit with JTMZ as the qualifying              
          child.                                                                      
               On September 10, 2003, respondent issued a notice of                   
          deficiency denying petitioner:  (1) The claimed dependency                  
          exemption deduction, (2) head-of-household filing status, and (3)           
          the claimed earned income credit for taxable year 2002.                     









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