Cynthia L. Rowe - Page 9

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          in the head of household regulations.3  See id.; sec. 1.2-                  
          2(c)(1), Income Tax Regs.                                                   
               D.   Reasonableness of Assumption That Petitioner Would                
               Temporary absences, like those outlined in the regulations             
          as well as jail confinement after an arrest, are permitted if it            
          is reasonable to assume the taxpayer will return to his or her              
          home after the temporary absence.  See sec. 1.2-2(c)(1), Income             
          Tax Regs.  We therefore now consider whether it is reasonable to            
          assume that petitioner, who was temporarily absent from her home            
          in 2002 due to her arrest and jail confinement but before her               
          conviction, would return to her home.                                       
               We have previously established factors to rely on in making            
          this determination.  Hein v. Commissioner, 28 T.C. 826 (1957).              
          In Hein, we were asked to consider whether a taxpayer and his 72-           
          year-old sister, Emilie, had the same principal place of abode.             
          Id. at 830.  The taxpayer and Emilie had lived together for                 
          approximately 30 years, but Emilie had been confined in a mental            
          health facility for the 6 years before the year at issue and                
          therefore was absent from the taxpayer’s home during the year at            

               3We also note that the Commissioner has indicated that                 
          “detention in a juvenile facility” is a temporary absence that              
          counts as time lived at home for purposes of the EIC.  See Serv.            
          Ctr. Advice 200002043 (Jan. 14, 2000); 2002 Instructions to Form            
          1040, line 64, Earned Income Credit; cf. sec. 1.6015-3(b)(3),               
          Income Tax Regs. (spouse’s temporary absence from household due             
          to incarceration does not prevent spouses from being considered             
          members of the same household).                                             

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