Cynthia L. Rowe - Page 7

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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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