Eliseo Argomaniz - Page 8




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          in 1998.  We sustain respondent's determination as to this issue.           
               Petitioner claimed an earned income credit of $1,857 for               
          1998, which respondent disallowed.  Section 32(a) provides for an           
          earned income credit in the case of an eligible individual.                 
          Section 32(c)(1)(A)(i), in pertinent part, defines an "eligible             
          individual" as an individual who has a qualifying child for the             
          taxable year.  A qualifying child is one who satisfies a                    
          relationship test, a residency test, and an age test.  Sec.                 
          32(c)(3).  To satisfy the relationship test in this case, the               
          qualifying child must be an eligible foster child of petitioner.            
          Sec. 32(c)(3)(B)(i)(III).  An eligible foster child is an                   
          individual for whom the taxpayer cares for as the taxpayer's 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).                                                           
               The children resided with petitioner only until October 30,            
          1998.  They did not reside with him for the entire taxable year.            
          Moreover, no evidence was presented that petitioner cared for his           
          niece and nephew as his own children.  We find that the niece and           














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