                          T.C. Memo. 1999-58



                        UNITED STATES TAX COURT



                KATHERINE JEAN HARKLESS, Petitioner v.
             COMMISSIONER OF INTERNAL REVENUE, Respondent



        Docket No. 21570-97.                      Filed March 1, 1999.



        Katherine Jean Harkless, pro se.

        Frederick J. Lockhart, for respondent.



                          MEMORANDUM OPINION


        DINAN, Special Trial Judge:   This case was heard pursuant to

the provisions of section 7443A(b)(3) and Rules 180, 181, and

182.1

        1
          Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the taxable years in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
                               - 2 -

     Respondent determined deficiencies in petitioner's Federal

income taxes for 1995 and 1996 in the amounts of $1,318 and

$1,743, respectively.

     The issues for decision are:   (1) Whether petitioner is

entitled to claim head of household filing status for the taxable

years in issue, and (2) whether petitioner is entitled to earned

income credits for the taxable years in issue.

     Some of the facts have been stipulated and are so found.

The stipulations of fact and attached exhibits are incorporated

herein by this reference.   Petitioner resided in Evans, Colorado,

on the date the petition was filed in this case.

     Petitioner was married to Tristrim Robert Harkless on

January 13, 1984.   She was still married to Mr. Harkless and

resided with him and their daughter, Brook Harkless, at their

home in Evans, Colorado, during her entire 1995 and 1996 taxable

years.

     The first issue for decision is whether petitioner is

entitled to claim head of household filing status for the taxable

years in issue.   Section 2(b)(1) provides that "an individual

shall be considered a head of a household if, and only if, such

individual is not married at the close of his taxable year".

Petitioner was married and resided with Mr. Harkless during her

entire 1995 and 1996 taxable years.    They were not legally

separated under a decree of divorce or of separate maintenance at

any time.   Therefore, she is not treated as not married under
                                 - 3 -

section 2(b)(2)(B) or section 2(c).       Sec. 7703(b).    Petitioner

argues, however, that she should be treated as not married as of

the close of each of the taxable years in issue under section

2(b)(2)(C) because Mr. Harkless declared himself a nonresident

alien on August 26, 1993.    We have reviewed Mr. Harkless'

declaration.    It consists primarily of common tax protester

arguments which have been summarily rejected by this Court for

many years.    Despite his misguided views of his residency and

citizenship, we find that Mr. Harkless was not a nonresident

alien at any time during 1995 and 1996.       We hold that petitioner

may not be treated as not married under section 2(b)(2)(C) and is

not entitled to head of household filing status for the taxable

years in issue.    We further hold that petitioner's filing status

for the taxable years in issue is married filing separately.

     The second issue for decision is whether petitioner is

entitled to earned income credits for the taxable years in issue.

Section 32(d) provides that an individual who is married must

file a joint return with her spouse for the taxable year in order

for section 32 to apply.    We hold that petitioner is not entitled

to earned income credits for the taxable years in issue because

she did not file joint returns with Mr. Harkless for such years.

     To reflect the foregoing,



                                              Decision will be entered

                                         for respondent.
