Penny J. Sutherland - Page 12




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         Material Concerning Committee on Finance 1990 Reconciliation                 
         Statement).                                                                  
              To achieve these objectives, Congress determined which                  
         individuals are most appropriate to receive the earned income                
         credit.  Before 1990, section 32 generally defined an eligible               
         individual as one who was (1) married and was entitled to a                  
         dependency exemption under section 151 for a child, (2) a surviving          
         spouse, or (3) a head of household.  See sec. 32(c)(1).  In 1990,            
         Congress amended the definition of an eligible individual,                   
         eliminating the language set forth above, but including in the               
         definition an individual who has a qualifying child.  See OBRA sec.          
         11111(a).  A qualifying child was defined as one who satisfies “a            
         relationship test, a residency test, and an age test.”  H. Conf.             
         Rept. 101-964, at 1037 (1990), 1991-2 C.B. 560, 564.  Congress               
         noted:                                                                       
                   Solely for purposes of the EITC [earned income tax                 
              credit], taxpayers are required to obtain and supply a                  
              taxpayer identification number (TIN) for each qualifying                
              child who has attained the age of 1 as of the close of the              
              taxable year of the taxpayer.                                           
                   In order to claim the EITC, the taxpayer must                      
              complete and attach a separate schedule to his or her                   
              income tax return.  In addition to the TIN requirement                  
              discussed above, this schedule is required to include the               
              name and age of any qualifying children.                                
         Id. at 1038, 1991-2 B.C. at 565.                                             
              In response to this Court’s holding in Lestrange v.                     
         Commissioner, T.C. Memo. 1997-428 (that before the enactment of the          






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