Richard A. Mullen - Page 6

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          on that return takes into account a $1,509 earned income credit.            
          On a Schedule EIC, Earned Income Credit, included with                      
          petitioner’s return, petitioner lists each of his children as a             
          qualifying child for purposes of that credit.                               
               In the notice of deficiency, respondent changed petitioner’s           
          filing status from head of household to single and made                     
          adjustments that result from that change.  Respondent also                  
          disallowed the earned income credit claimed on petitioner’s 2003            
          return.  Other adjustments made in the notice of deficiency are             
          computational and need not be addressed.                                    
               According to respondent, petitioner does not qualify as a              
          head of household for 2003 because during that year his household           
          did not constitute the principal place of abode for either of his           
          children for more than one-half of that year.  See sec.                     
          2(b)(1)(A).  For the same reason, respondent takes the position             
          that petitioner may not treat either of his children as a                   
          qualifying child for purposes of the earned income credit, see              
          sec. 32(c)(3)(A)(ii), and therefore he is not entitled to that              

               5 Although it appears that petitioner was otherwise eligible           
          for the credit, see sec. 32(c)(1)(A)(ii), without a qualifying              
          child, the amount of his adjusted gross income for 2003                     
          effectively denies him any credit for that year.  See sec. 32(b)            
          and (f).                                                                    

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