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2000 Federal income tax. After a concession by petitioner,2 the
issue is whether petitioner is entitled to an earned income
credit (EIC). Petitioner resided in Brooklyn, New York, at the
time the petition was filed.
The relevant facts may be summarized as follows. During the
year at issue petitioner resided with his girlfriend and her son
in Gastonia, North Carolina. The child was not petitioner’s
biological child, was not adopted by petitioner, and was not
placed with petitioner by an authorized placement agency. In
preparing his 2000 Federal income tax return, petitioner claimed
an EIC of $353 with the child as a qualifying child.3
Section 32(a) provides for an EIC 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.
See sec. 32(c)(3)(A).
For the year in issue, to satisfy the relationship test, a
qualifying child must be “a son or daughter of the taxpayer, or a
descendant of either,” “a stepson or stepdaughter of the
taxpayer, or” “an eligible foster child of the taxpayer.” Sec.
2 Petitioner conceded that he is liable for unreported
income of $7,427.
3 Petitioner did not claim the child as a dependent for
purposes of sec. 151.
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Last modified: May 25, 2011