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Petitioner claimed an earned income credit in the amount of
$2,152. Petitioner listed Tirone as his son for purposes of the
"qualifying child" requirement of section 32. A qualifying child
is an individual who satisfies a relationship test, a residency
test, and an age test, and for whom the taxpayer satisfies an
identification requirement. Sec. 32(c)(3)(A). Tirone satisfies
all of the tests for the qualifying child requirement with the
exception of the relationship test.
In order to satisfy the relationship test, Tirone must be a
child or stepchild of petitioner or an eligible foster child.
Sec. 32(c)(3)(B). For the taxable year in issue, Tirone was not
related to petitioner. Tirone would need to be an "eligible
foster child" to be petitioner's qualifying child. The term
"eligible foster child" means an individual who the taxpayer
cares for as his own child and who has the same principal place
of abode as the taxpayer for the taxpayer's entire taxable year.
Sec. 32(c)(3)(B)(iii). Although Tirone had the same principal
place of abode as petitioner for petitioner's entire taxable
year, there is not sufficient evidence in this record indicating
that petitioner cared for Tirone as his own child. There were
other members of petitioner's household, including Tirone's
mother, who were available to care for the child.
Since we hold petitioner had no qualifying child during
1996, his entitlement to the earned income credit would be based
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Last modified: May 25, 2011