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or partially funded with Federal funds, including any child on
whose behalf benefits are claimed by another person. Clause III
is not relevant.
Because Mohamed’s Social Security card is stamped “NOT VALID
FOR EMPLOYMENT” above the Social Security number, Mohamed is not
encompassed by Clause I of 42 U.S.C. section 405(c)(2)(B)(i).
Accordingly, he is covered by Clause II of 42 U.S.C. section
405(c)(2)(B)(i). As a result, Mohamed does not have a “TIN” as
defined in section 32(m) and therefore does not meet the
identification number requirement in section 32(c)(3)(D).
Accordingly, we find that Mohamed is not a qualifying child under
section 32(c)(3), and that petitioner is not entitled to claim
the earned income credit at issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
Reporter’s Note: This report was modified by Order dated October 3, 2003.
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