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children’s biological father has not seen them since 1990 and
does not pay any child support.
Respondent’s determination that for 2000 and later years
none of the mother’s children is or can be a “qualifying child”
of petitioner is based on the section 32(c)(3) definition of
“qualifying child”, as amended by the 1999 Act. This definition
requires that the taxpayer and the child satisfy the relationship
test of subparagraph (B)(iii). Under this test, the child, if
not a child or descendant of a child of the taxpayer under clause
(i)(I) or a stepchild of the taxpayer under clause (i)(II), must
be “an eligible foster child of the taxpayer” under clause
(i)(III).1
“Eligible foster child” is defined by clause (i)(III) as an
individual not defined in clause (i)(I) or (II) who:
(I) is a brother, sister, stepbrother, or
stepsister of the taxpayer (or a descendant of
any such relative) or is placed with the taxpayer
by an authorized placement agency, [Emphasis added.]
(II) the taxpayer cares for as the taxpayer’s
own child, and
1Prior to enactment of the 1999 Act, section
32(c)(3)(B)(iii) simply defined an “eligible foster child” as an
individual not described in clause (i)(I) or (II) who--
(I) the taxpayer cares for as the taxpayer’s
own child, and
(II) has the same principal place of abode
as the taxpayer for the taxpayer’s entire taxable
year.
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Last modified: May 25, 2011