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Prendergast v. Commissioner, 57 T.C. 475, 480 (1972), affd. 483
F.2d 970 (9th Cir. 1973). Nonpermanent failures to occupy the
home for reasons such as illness, education, business, vacation,
military service, or a custody agreement do not cause a taxpayer
to lose head of household filing status. Sec. 1.2-2(c)(1),
Income Tax Regs. A taxpayer may still have the same principal
place of abode despite a temporary absence if it is reasonable to
assume that the taxpayer will return to the household and the
taxpayer continues to maintain the household during the temporary
absence. Id.
C. Pre-Conviction Incarceration as a Temporary Absence
We next consider how an absence from the home due to jail
confinement after an arrest (but before a conviction or other
case disposition) should be treated, taking into account the
guidance provided by the head of household regulations. Absence
due to jail confinement after an arrest is not one of the
permitted or listed absences under the head of household
regulations. Failure of this type of absence to be included in
the list, however, is not fatal to petitioner’s case. Congress
intended for similar, not identical, rules to apply to determine
whether the residency requirement is met for EIC purposes. See
H. Conf. Rept. 101-964, supra at 1037, 1991-2 C.B. at 564. Also,
we have previously indicated that the list of reasons for a
nonpermanent failure to occupy the home in the regulations is not
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