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individual is not a dependent for whom a deduction is allowed
under section 151. Sec. 32(c)(1)(A)(ii).
On this record, the Court was satisfied that petitioner was
at least 25 years of age and had not attained age 65 before 2002,
and that she was not a dependent for whom a deduction was allowed
under section 151. However, petitioner would be eligible only if
her modified adjusted gross income were less than $10,710. See
Rev. Proc. 2001-13, sec. 3.03(1), 2001-1 C.B. 337, 339.
We hold that petitioner does not qualify as a head of
household, nor does petitioner qualify for the earned income
credit under section 32(c)(1)(A)(i). Petitioner may qualify for
the earned income credit under section 32(c)(1)(A)(ii).
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011