- 8 - definition, (2) to increase taxpayer compliance by reducing intentionally improper foster child claims, and (3) to provide the Internal Revenue Service with a clear subset of claimed foster children who fit within the definition of “eligible foster child”. Applying these considerations to the facts of the case at hand, there appears to be no likelihood of unintentional or intentional error in petitioner’s claim, in the sense that there is no reasonable possibility that anyone else is claiming the children as dependents; in fact, they are petitioner’s dependents, as respondent concedes. Furthermore, both preexisting requirements for qualification as a foster child-- care for the children as one’s own child and the sharing of the principal place of abode for the entire year--continued to be satisfied during the taxable year in issue. Notwithstanding these considerations, the new provision of the 1999 Act is clear on its face and leaves no room for interpretation in its application to the case at hand. The children have not been placed with petitioner by an agency of the State of Mississippi or one of its political subdivisions or by a tax-exempt child placement agency licensed by the State of Mississippi, nor by a Mississippi Chancery Court. See LW v. C.W.B., 762 So. 2d 323 (Miss. 2000). Nothing in the Joint Committee Print or the 1999 Act as written suggests the new rulePage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011