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under section 151 to another taxpayer in the same year.3 A
qualifying child must have the same principal place of abode as
the taxpayer for more than one-half of the taxable year. Sec.
32(c)(3)(A).
As set forth in the notice of deficiency, a portion of
petitioner’s claimed earned income credit was denied because
respondent determined that petitioner failed to establish that
any of his children had the same principal place of abode as
petitioner for more than one-half of 1998.
In support of petitioner’s claim that his children lived
with him for more than one-half of 1998, petitioner sent to
respondent the following documents: (1) A handwritten letter
from an administrative assistant of petitioner’s apartment
building dated June 29, 1999, addressed to whom it may concern:
“Mr. Huyn [sic] rent for the year of 1998. was 236.00. His
family member is Viet Huyhn [sic], Thuy Huynh and Van Huynh”; (2)
three certifications of enrollment, each dated May 20, 1999,
issued by schools in Virginia for the 1998-99 school year listing
petitioner’s address as the current address of his children; (3)
report cards for each of his children for the period of September
8, 1998, to November 11, 1998; (4) letters dated May 20, 1999,
from Dr. Duc M. Ngo, a physician who practiced in Fairfax,
3 An eligible individual with a qualifying child is
entitled to a larger credit than is an eligible individual
without a qualifying child. See sec. 32(a) and (b).
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