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year. Rose v. Commissioner, 55 T.C. 28 (1970). Thus, a taxpayer
must follow the reporting requirements in any given taxable year
to be entitled to a credit even if the Commissioner did not
challenge a similarly claimed credit in a prior year. As a
result, what happened with petitioner's past tax returns is not
relevant to the decision in this case.
Respondent argues that petitioner had no qualifying children
in 2000 because no individual met the relationship and residency
requirements of section 32(c)(3).
To be eligible to claim an earned income credit with respect
to a qualifying child, a taxpayer must establish: (1) The child
bears the relationship to the taxpayer prescribed by section
32(c)(3)(B); (2) the child meets the age requirements of section
32(c)(3)(C); and (3) the child shares the same principal place of
abode as the taxpayer for more than one-half of the taxable year
as prescribed by section 32(c)(3)(A)(ii).
As is relevant to the relationship test, the definition of a
qualifying child includes a child or a stepchild of the taxpayer.
Sec. 32(c)(3). Petitioner's position is that Ashton and Marquin
were qualifying children for purposes of the earned income credit
because they are his stepchildren. Petitioner claims they
qualify as his stepchildren because he and Ms. Huff were in a
valid "common law" marriage pursuant to the laws of the State of
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