Cynthia L. Rowe - Page 3

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               Petitioner supported herself and her children in 2002 with             
          wages, unemployment benefits, food stamps, and welfare medical              
          assistance until she was arrested.  Petitioner continued to                 
          support her children even after her arrest until July 2, 2002,              
          when the Children’s Services Division of the State of Oregon                
          began providing petitioner’s children financial and medical                 
          assistance in their own names.  Petitioner was ultimately                   
          convicted of murder in 2003 and is presently serving a life                 
          sentence at the Coffee Creek Correctional Facility.  Petitioner’s           
          conviction was pending on appeal when this case was submitted.              
               Petitioner timely filed a Federal income tax return for 2002           
          claiming head of household status.  She claimed her children as             
          dependents and also claimed an EIC.  She stated on Schedule EIC,            
          Earned Income Credit, that she lived with her children for more             
          than half of 2002 but less than 7 months.  Petitioner received              
          $1,070 for the EIC.                                                         
               Respondent issued petitioner a deficiency notice concluding            
          that petitioner was not eligible for the EIC because she did not            
          share the same principal place of abode with her children for               
          more than half of 2002.2                                                    

               2Respondent also concluded that petitioner was not eligible            
          to file as head of household or to claim dependency exemptions              
          for her children.  Respondent’s disallowance of the head of                 
          household filing status had no effect on petitioner’s tax                   
          liability for 2002 because her standard deductions and exemptions           
          exceeded her adjusted gross income.  Respondent has since                   

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