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children, he does not fulfill the prerequisites for a head of
household filing status or the earned income credit.6
To reflect the foregoing,
Decision will be entered
for respondent.
6 To the extent that petitioner also attempts in his
petition to raise as an issue the $265 in statutory interest due
on the deficiency through Mar. 16, 2003, this matter is not
properly before the Court. See secs. 6215, 6404(h), 7481(c).
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Last modified: May 25, 2011