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32(c)(3)(B)(i). In pertinent part, section 32(c)(3)(B)(iii)(I)
provides that an “eligible foster child” is an individual who “is
placed with the taxpayer by an authorized placement agency”.
Additionally, married persons must file a joint return in order
to claim an EIC. Sec. 32(d).
It is clear that the child was neither petitioner’s son nor
an eligible foster child.4 As we understand petitioner’s
argument the child is petitioner’s stepson because he had a
“common-law marriage” with his girlfriend under North Carolina
law. It appears that this “common-law marriage” was an illusory
event, even to petitioner. At the time of the trial, he had not
obtained a divorce, did not consider himself to be married to the
woman, and did not consider the child to be his stepson.
Moreover, even if we were to accept petitioner’s argument, he did
not file a joint return. Respondent’s determination is
sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
4 Sec. 7491(a), concerning burden of proof, has no bearing
on the underlying issue.
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Last modified: May 25, 2011