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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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