Tam N. Huynh - Page 17




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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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