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each of the 3 years. The reason advanced in the notices of
deficiency is that one of petitioners' dependents, a child, was
over 13 years of age, and, in addition, petitioners had not
substantiated the amounts claimed to have been paid for child
care. The statutory notices further stated that, even if the
amount of child care payments claimed for the other qualifying
child, $682, had been substantiated, that amount would not be
"nearly enough to result in [the] maximum credit taken of $4800".
Section 21(a) generally provides allowance for a credit
against the tax to any individual who maintains a household that
includes as a member one or more qualifying individuals and who
incurs employment-related expense. The term "qualifying
individual", under section 21(b), includes a dependent of the
taxpayer under age 13, with respect to whom the taxpayer is
entitled to a dependency deduction under section 151(c). The
allowable credit, under section 21(b)(2), generally is based upon
employment-related expenses that are incurred to enable the
taxpayer to be gainfully employed, including expenses incurred
for the care of a qualifying individual. Other provisions and
conditions of the credit are not pertinent here.
Petitioner's oldest dependent child, Tanya, was born on
May 3, 1971. Therefore, as of December 31, 1989, Tanya would
have been over 18 years of age. Under section 21(b), petitioners
were not entitled to a child care credit with respect to Tanya,
since she was over 13 years of age for each of the years at
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