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On August 16, 2004, petitioner timely petitioned this Court
for redetermination of the deficiency.
Discussion2
1. Head of Household
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 an
unmarried son or daughter. Sec. 2(b)(1)(A)(i).
Section 2(b)(1) clearly states that “an individual shall be
considered a head of a household if, and only if, such individual
is not married at the close of his taxable year”. The record of
the present case is clear that petitioner was married to Ms.
Godley at the close of taxable year 2003. It follows, therefore,
that petitioner is not entitled to head of household filing
2We decide the issues in this case without regard to the
burden of proof. Accordingly, we need not decide whether the
general rule of sec. 7491(a)(1) is applicable in this case. See
Higbee v. Commissioner, 116 T.C. 438 (2001).
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