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did not indicate the father of the two children. The Social
Security cards, lease, and elementary school letter likewise
failed to offer any indication that petitioner was the children’s
natural father. Additionally, the Affidavits of Parentage
provided by petitioner after filing his petition and prior to
respondent’s answer were uncertified and offered no indication
that they had been filed by petitioner with the State of
Maryland. Thus, at the time that respondent filed his answer,
the uncertified affidavits provided by petitioner were nothing
more than self-serving assertions. Petitioner’s 1999 return was
also merely a self-serving declaration. Therefore, the documents
provided by petitioner, while helpful, did not overcome
respondent’s position.8
We note further that when respondent finally received
certified affidavits and birth certificates that identified
8 See, e.g., sec. 2(b)(1)(A) (an unmarried taxpayer will
qualify for head of household status if, among other
requirements, he maintains as his home a household that is the
principal place of abode of a daughter for more than one-half of
the taxable year); sec. 24(c)(1) (a qualifying child for the
purpose of the child tax credit includes an individual who is,
among other requirements, the taxpayer’s daughter or an eligible
foster child); sec. 32(c)(3)(B) (a qualifying child for purposes
of the earned income credit includes an individual who is, among
other requirements, the taxpayer’s daughter or an eligible foster
child); sec. 152(a)(1), (a)(9), (b)(2) (a dependent for purposes
of claiming a dependency exemption deduction includes an
individual who is, among other requirements, the taxpayer’s
daughter, an individual who has as his principal place of abode
the taxpayer’s home and is a member of the taxpayer’s household,
or the taxpayer’s foster child).
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