Daniel J. Onorati - Page 7

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          defines a “head of household” as an unmarried individual who                
          maintains as his or her home a household that for more than one-            
          half of the taxable year constitutes the principal place of abode           
          of an unmarried child, sec. 2(b)(1)(A)(i), or any other                     
          individual for whom the taxpayer is entitled to a deduction under           
          section 151, sec. 2(b)(1)(A)(ii).                                           
               Respondent determined that petitioner is not entitled to               
          section 151 dependency exemption deductions for ZJ, JO, AR or Ms.           
          Onorati in 2002.  The record demonstrates that the principal                
          place of abode for each of the children was the home of each of             
          their respective mothers, not petitioner’s home.  Therefore,                
          petitioner is not entitled to head of household status as to any            
          of the children.  Additionally, petitioner was not entitled to a            
          section 151 deduction for Ms. Onorati, and it has not been                  
          established that he maintained the household, since he lived with           
          his mother.  The Court sustains respondent’s determination that             
          petitioner is not entitled to claim head of household filing                
          status for 2002.                                                            
          3.  Child Tax Credits                                                       
               A taxpayer may be entitled to a credit against tax with                
          respect to each “qualifying child”.  Sec. 24(a).  The plain                 
          language of section 24 establishes a three-pronged test to                  
          determine whether a taxpayer has a qualifying child.  If one of             
          the qualifications is not met, the claimed child tax credit must            

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