T.C. Su m m ary Op i n i o n 2 0 2 0 -9

UNITED STATES TAX COURT

CLAUDIA YANIRA M A GANA, Pet i ti o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 8 6 0-1 8S. Fi l edFeb ru ary 1 0 , 2 0 2 0 .
Cl au d i a Yan i ra M ag an a, p ro s e. Dan i el G. Kem

p l an d , M el i s s a D. Lan g , an dGreg o ry M i ch ael Hah n, fo r res p o n d en t.

SUM M ARY OPINION GOEKE, Ju d g e: Th i s cas e was h eard p u rs u an tt o t h e p ro v i s i o n s o f s ect i o n 7 4 6 3 o f t h e In t ern al Rev en u e Co d e i n effect wh en t h e p et i t i o n was fi l ed
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1 Un l es s o t h erwi s e i nd i cat ed , al l s ect i o n referen ces are t o t h e In t ern al (co n ti n u ed ...)- 2
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Pu rs u an t t o s ect i o n 7 4 6 3(b ), th e d eci s i o n t o b e en t ered i s n o trev i ewab le b y an y o t h er co u rt , an dth i s o p i ni o n s h al l n o t b e t reat ed as p reced en tfo r an y o th er cas e. Res p o n d en td et erm i n edd efi ci en ci es i n i n co m e t ax fo r 2 0 1 4 , 2 0 1 5 , an d2 0 1 6
o f $ 8 , 7 2 5 , $ 7 ,0 85 , an d$ 5 , 8 9 0 , res p ect iv el y , an dan accu racy -rel at edp en al t y u n d er s ect i on 6 6 6 2 (a) fo r each y ear. Res p o n d en th as co n ced edt h e accu racy -rel at ed p en al t i es . He h as al s o co n ced edt h atp et i t i o n er i s en t i t l edt o cl ai m t wo o f h er t h ree ch i l d ren as qual i fy i n g ch il d d ep en d en t s fo r p u rp o s es o f p ers o n al ex em p t io n s , th e ch i l dt ax cred it , an dth e earn edi n co m e cred i tfo r 2 0 1 4, 2 0 1 5 , an d2 0 1 6. Th e rem ai n i n g i s s ues are wh et h er p et i t i o n er i s en t i t l edt o h eado f h o u s eh o l d fi li n g s t atu s fo r 2 0 1 5 an d 2 0 1 6 an da $ 1 ,0 0 0 edu cat i o n cred i t fo r 2 0 14 . W e fi n d t h ats h e p ro p erl y

fi l ed as h eado f h o u s eh o l dfo r 2 0 1 5 an d2 0 1 6. Ho wev er, s h e h as n o tes t ab l i s h edth ats h e i s en ti t l edt o t h e edu cat i o n cred i tfo r 2 0 14 . Back gro u n d Pet i t i o ner was a m ed i cal as s i st an tduri n g 2 01 4 , 2 0 1 5 , an d 2 0 1 6 . Sh e l i v ed wi t h h er th ree ch i l d ren an dth ei r fat h er. Sh e was n o tm arri edt o h er ch i l d ren ’ s fat h er du ri n g th e y ears ati s s ue. Sh e p ai dm o s to f t he h o u s eh ol dex p en s es fo r each y ear at i s s u e b u tfi l edas h eado f h o u s eh o l dfo r o n l y 2 01 5 an d2 01 6 . Sh e fi l edas

1 (...co n t in u ed ) Rev en u e Co de as am en d edan di n effect atal l rel ev an t t im es , an d al l Ru l e referen ces are t o th e Tax Co u rtRu l es o f Pract i ce an dPro cedu re.- 3
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s i ng l e fo r 2 0 1 4 . On e o f p et i t i o n er’ s ch i l d ren i s d i sab l ed . Th e ch i l d ren ’ s fat h er d i d
n o tcl ai m th e t h ree ch i l d ren as h i s d ep en d en t s fo r t h e y ears ati s s u e, an d h e d i d n o t fi le as h eado f h o us eh o l dfo r 2 0 1 5 an d 2 0 1 6 . He s t ru g g l edwi t h m ed i cal d eb t s an d
o t h er p ers o n al ex p en s es , an dp et i t i o n er h ada g reat er ad ju s t ed g ro s s i n co m e du ri n g t h e y ears ati s s u e. Th ere was n o wri t t en s up p ortag reem en t reg ard i n g t h e ch i l d ren . Pet i t i o ner was a s tu d en ti n 2 0 1 3 an dp ai dtu i t i o n i n t h aty ear, b u tt h ere i s n o ev i d en ce t h ats h e p ai d tu i ti o n i n 2 0 1 4 . Di s cu ss i o n Pu rs uan tt o s ect i o n 2 (b ), an i n d i v i du al i s co n si d ered a h ead o f h ou s eh o l d
an d t h ereb y

en ti t l edt o th e s ect i o n 6 3 (c) s tan d ardd edu ct i o n fo r t h i s fi l i n g s t atu s i f
s h e m eet s cert ai n co n d it i o n s . Th es e co n d i t i o n s are, i n rel ev an t p art : a. s h e was n o tm arri edatt h e cl o se o f t h e t ax ab l e y ear; b . s h e was n o ta s u rv i v i n g s p o u se as d efi n edi n s ect i o n 2 (a);
c. s h e m ai n t ai nedas h er h o m e a h o u seh o l dwh o se m em b ers h i p i n cl u d ed , fo r m o re t h ano n e-h al f o f t h e t ax ab le y ear, a q u al i fy i n g ch i l do f t h e i n di v i du al as d efi n ed i n s ect i o n 1 5 2 (c); an d d . Sh e fu rn i s h edo ver h al f o f t h e co s to f m ai n t ai n in g t h e h ou s eh o ld du ri ng t h e t ax ab le y ear. On th e b as is o f o u r fact u al fi n d i n g s p et i t i o n er i s en ti t l ed t o h eado f h o u s eh o l dfi l i ng s t atu s fo r 2 0 1 5 an d2 0 1 6. Res p o n d en t ’ s arg u m en t t h at p et i t i o n er- 4
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h as n otm etth e b u rd en o f p ro o f u nd er Ru l e 1 42 (a) as t o h er fi l i n g s t atu s i s i n co rrect . Reg ard i n g th e edu cat i on cred itu n d er s ect io n 2 5 A(a) at i s s u e fo r 2 0 1 4 , p et i t i o n er m

u s tes t ab l i s h th e p aym en to f tui t i o n i n 2 0 1 4 t o qu al i fy fo r th e cred i t . Un fo rtu nat el y , th e reco rd s s h e s ub m i t t edd o n o tes t ab l i s h t h atp aym en t . Acco rd in g ly , s he i s n o ten t i t l edt o t he ed u cat io n cred i tfo r 2 01 4 . To refl ectthe fo reg o i n g , Deci s i o n wi ll b e en t eredu n d er Ru l e 1 5 5 .