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the eligible individuals with respect to Ayla under section
32(c)(1)(C).
Whether the Stephans identified Ayla as a qualifying child
and elected the EIC on their income tax returns for 1997 and 1998
is not relevant to the determination of who the eligible
individual is with respect to Ayla. Merely their qualification
as eligible individuals with respect to Ayla under section
32(c)(1)(C) is sufficient to deny petitioner the EIC for 1997 and
1998.
Respondent is sustained on this issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011