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claim to have cared for them as her own children.2 Sec.
32(c)(3)(B)(iii). Respondent’s determination that petitioner is
not entitled to an earned income credit for 1996 is sustained.
Based on the foregoing,
Decision will be
entered for respondent.
2 When asked at trial, petitioner could not explain why two
of her siblings were identified as her foster children on her
1996 return. According to petitioner, her return preparer,
apparently aware of the earned income credit implications,
advised her to do so.
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Last modified: May 25, 2011