Abboud Kore, Petitioner

T .C . Summary Opinion 2007-10 9

UNITED STATES TAX COUR T

ABBOUD KORE, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 13888-06S .

Filed June 26, 2007 .

Abboud Kore, pro se .

Michelle M . Kwon , for respondent .

GERBER, Judge : This case was heard pursuant to the provisions of section 7463' of the Internal Revenue Code in effect at the time the petition was filed . Pursuant to section 7463(b), the decision to be entered is not reviewable by an y

SERVED JUN 2 6 2007

Respondent's position was thatpetitioner was not entitled to child tax credits for his nephew for 2003 and 2004 solely because respondent determined that the nephew did not qualify as petitioner's dependent for 2003 or 2004 . See sec . 24(c) .

Because we have found that the nephew was petitioner's dependent for 2003, petitioner is entitled to a child tax credit for his nephew for 2003 . Conversely, petitioner is not .entitled to the child tax credit for 2004 because his nephew did not qualify as petitioner's dependent for that year .

Finally, we consider, with respect to 2003 and 2004, whether petitioner is entitled to use the head of household filing status and/or is entitled to an earned income credit . Petitioner is not entitled to that filing status or credit because he was married during 2003 and 2004 . An individual who is married at the end of the taxable year is not entitled to head of household filing status under section 2(b) . We note that a married individual, living with a spouse, can choose between joint filing status or married filing separately status . Likewise, a married taxpayer must file a joint return in order to be qualified to claim the earned income credit . Sec . 32(d) .

To reflect the foregoing and to account for respondent's concessions, Decision will be entere d under Rule 155 .