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was to blame for this error is both unconvincing and without
merit.9 It is the taxpayer’s duty, and not his return preparer’s
duty, to attach a valid Form 8332, or an equivalent written
declaration, to the return at the time of filing; this failure
prohibits the taxpayer from claiming a dependency exemption
deduction for his or her minor child. See Presley v.
Commissioner, T.C. Memo. 1996-553. Accordingly, we sustain
respondent’s determination with respect to petitioner’s claimed
dependency exemption deduction for A.V.N. only.
Head of Household Filing Status
Petitioner filed his 2003 return as head of household, and
respondent determined that petitioner’s filing status was married
filing separately in the notice of deficiency. Respondent’s
determination was made on the ground that petitioner had not
sufficiently established that he was not married to Ms. Neal in
2003.
Section 1(b) imposes a special income tax rate on an
individual filing as head of a household. Section 2(b) provides
the requirements for head of household filing status. As
relevant here, to qualify as a head of 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
9 Petitioner testified that he was not aware of the Form
8332 requirement until the time of trial.
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