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Discussion
There has been no assertion, nor do we conclude, that
petitioner has satisfied the requirements of section 7491(a),
and, consequently, section 7491(a) does not shift the burden of
proof. Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(c)(1)(A)(i), in
pertinent part, defines an “eligible individual” as any
individual who has a qualifying child for the taxable year. A
qualifying child is one who satisfies a relationship test, a
residency test, and an age test. Sec. 32(c)(3). Respondent
asserts that Manuel is not a qualifying child since the
relationship test is not satisfied. For the tax year in issue,
the relationship test required as follows:
SEC. 32(c)(3)(B). Relationship test.--
(i) In general.--An individual bears a
relationship to the taxpayer described in this
subparagraph if such individual is--
(I) a son or daughter of the taxpayer, or
a descendant of either,
(II) a stepson or stepdaughter of the
taxpayer, or
(III) an eligible foster child of the
taxpayer.
* * * * * * *
(iii) Eligible foster child.-–For purposes of
clause (i)(III), the term “eligible foster child” means
an individual not described in clause (i)(I) or (II)
who--
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Last modified: May 25, 2011