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Virginia, stating that petitioner’s children had been under his
medical care since October 1997; and (5) a document entitled
“OWNER’S CERTIFICATION OF COMPLIANCE WITH HUD’S TENANT
ELIGIBILITY AND RENT PROCEDURES”, with an effective date of
December 1, 1998, which listed petitioner and his three children
as occupants of the household.
From the limited information in these documents, we are
satisfied that respondent had a reasonable basis for his position
that petitioner did not establish that his children lived with
him for more than one-half of 1998.
The HUD certification document establishes that petitioner’s
children lived with him during the last month of 1998. The
children’s report cards and certifications of enrollment indicate
that they lived with petitioner as early as September 1998.
However, none of the documents establish that his children lived
with him prior to September 1998. The copy of the administrative
assistant’s handwritten note is wrong about the amount of rent
and inaccurate about the name of at least one of petitioner’s
children, and it is a hearsay document that we consider unworthy
of belief. Similarly the document from the doctor is approximate
on its face and does not establish the children’s residence in
1998.
Despite having a reasonable basis for disallowing
petitioner’s claimed earned income credit, the Appeals officer,
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