Lyndell Scott Hegwood - Page 5




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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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