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that he also qualifies for the EITC for his two children. The
Commissioner points us to Diaz v. Commissioner, T.C. Memo. 2004-
145, where the taxpayer was allowed to file as head of household
but was still prohibited from taking the EITC. Diaz, however,
could file as head of household only because his wife was a
nonresident alien at some time during the tax year. Lozoya, in
contrast, can use that filing status because he qualifies as
unmarried under section 7703(b).
To make the appropriate adjustments,
A decision will be entered
under Rule 155.
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Last modified: May 25, 2011