Andre L. Wilson - Page 9

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          2.  Head of Household                                                       
               As previously stated, petitioner filed his 2003 Federal                
          income tax return as a head of household, and respondent changed            
          the filing status to single in the notice of deficiency.                    
               Section 1(b) imposes a special income tax rate on an                   
          individual filing as head of household.  Section 2(b) provides              
          the requirements for head-of-household filing status.  As                   
          relevant here, to qualify as a head of a household a taxpayer               
          must (a) be unmarried at the end of the taxable year, (b) not be            
          a surviving spouse, and (c) maintain as the taxpayer’s home a               
          household that constitutes the principal place of abode of a                
          dependent for whom the taxpayer is entitled to claim a deduction            
          under section 151.  Sec. 2(b)(1)(A)(ii).                                    
               We have already held that petitioner is not entitled to the            
          dependency exemption deductions pursuant to section 151 with                
          respect to KO and NW.  It follows, therefore, that petitioner is            
          not entitled to claim head-of-household filing status.  We                  
          sustain respondent’s determination with respect to this issue.              
          3.  Earned Income Credit                                                    
               As previously stated, petitioner claimed an earned income              
          credit for taxable year 2003 with KO and NW as qualifying                   
          children.  In the notice of deficiency, respondent disallowed the           
          earned income credit.                                                       

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