2004 Tax Ct. Summary LEXIS 60">*60 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of
Respondent determined for taxable year 2000 a deficiency in petitioner's Federal income tax of $ 2,422.
Before trial, respondent conceded that petitioner is entitled to one dependency exemption in addition to one exemption for himself for taxable year 2000. The remaining issues are: (1) Whether petitioner is entitled to head of household filing status; and (2) whether petitioner is entitled to the earned income credit.
Background
2004 Tax Ct. Summary LEXIS 60">*61 [4] Some of the facts have been stipulated and are so found. The stipulation of facts and the exhibits received into evidence are incorporated herein by reference. At the time the petition in this case was filed, petitioner resided in Chicago, Illinois.
Throughout taxable year 2000, petitioner was legally married to Charity Mbanu. They were the parents of two children. From January through mid-June of 2000, petitioner and his wife lived apart. From mid-June of 2000 through the end of the year, petitioner, his wife, and their children lived together.
Petitioner and his wife did not file a joint income tax return for 2000. Petitioner timely filed an individual income tax return for 2000 as head of household.
Respondent issued a notice of deficiency determining that petitioner is not entitled to head of household filing status or the earned income credit for 2000 because he failed to substantiate his claims.
Discussion
[8] Deductions are a matter of legislative grace, and taxpayers must maintain adequate records to substantiate the amounts of any deductions or credits claimed.
1. Head of Household Filing Status
Petitioner's eligibility for head of household filing status depends on whether he is treated as unmarried.
(1) an individual who is married * * * and who files a
separate return maintains as his home a household which
constitutes for more than one-half of the taxable year the
principal place of abode of a child * * * with respect to whom
such individual is entitled to a deduction for the taxable year
under
(2) such individual furnishes over one-half of the cost of
maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such
individual's spouse is not a member of such household,
such individual shall not be considered as married.
These requirements are stated in the conjunctive, and the requirements of each paragraph must be satisfied.
Petitioner concedes that he was married during 2000 and that his wife lived with him from mid-June through the end of the year. The Court sustains respondent's2004 Tax Ct. Summary LEXIS 60">*64 determination that petitioner is not entitled to head of household filing status.
2. Earned Income Credit
Reviewed and adopted as the report of the Small Tax Case Division.
Decision will be entered under Rule 155 .