- 2 -
2000 Federal income tax. After concessions by respondent, this
Court must decide whether petitioner is entitled to claim the
earned income credit even though the alleged qualifying child has
a Social Security card that is stamped “NOT VALID FOR
EMPLOYMENT”.
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in San Diego, California, at the
time he filed his petition. Section 7491 does not apply because
this case involves a legal issue.
On petitioner’s 2000 Form 1040, U.S. Individual Income Tax
Return, petitioner claimed the earned income credit. Petitioner
claimed his nephew, Mohamed Toure (Mohamed), as a qualifying
child. Mohamed was born on April 3, 1997, to Mawa Cisse,
petitioner’s sister, and Ibrahima Toure. Mohamed was born in
Senegal. He is a resident alien in the United States.
Respondent determined that petitioner did not have a qualifying
child and disallowed the earned income credit.
Mohamed’s Social Security card is stamped “NOT VALID FOR
EMPLOYMENT”. Respondent’s position is that this disqualifies
Mohamed as a qualifying child.
Section 32 generally provides that an eligible individual
may qualify for an earned income credit. A taxpayer who has a
“qualifying child” may be an eligible individual for the earned
income credit. Sec. 32(c)(1)(A)(i).
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011