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tax case such as this, no Answer is required. See Rule 173(b).
Accordingly, respondent’s position for the purposes of the motion
is the position maintained by respondent during the pendency of
this case. We note that respondent’s position, specifically that
petitioner was not entitled to head-of-household filing status,
the earned income credit, and the dependency exemption deduction,
was the same in both the administrative and the judicial
proceedings.
Section 151(c) allows a taxpayer to deduct an annual
exemption amount for each dependent. Section 152(a) defines a
“dependent” to include a taxpayer’s child, provided that more
than half of the child’s support was received from the taxpayer
during the calendar year. Under section 152(e)(1), if a child
receives over half of his support during the calendar year from
divorced parents, and such child is in the custody of one or both
parents for more than one-half of the calendar year, then such
child is treated for purposes of section 152(a) as receiving over
half the support from the parent having custody for a greater
portion of the calendar year, regardless of which parent actually
provided the support.
Petitioner contends that since the May 2004 letter directed
respondent to use information previously submitted for the 2002
taxable year, respondent had a basis to “resolve” the examination
for the 2003 taxable year. We disagree. The documents submitted
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