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Petitioner has provided no documentary evidence regarding
any amounts he may have expended to care for the girls.
Petitioner has failed to prove that he provided over one-half
their support. The Court sustains respondent’s determination
that petitioner is not entitled to dependency exemption
deductions for them in 2002.
2. Earned Income Credit
Section 32(a)(1) allows an eligible individual an earned
income credit against the individual’s income tax liability. The
credit is calculated as a percentage of the individual’s earned
income. Sec. 32(a)(1). Section 32(a)(2) and (b) limits the
credit allowed based on whether the eligible individual has no
qualifying children, one qualifying child, or two or more
qualifying children.
Petitioner claimed an earned income credit based on his
sisters qualifying children. As relevant herein, section
32(c)(3)(B) defines a “qualifying child” as a sister of the
taxpayer who the taxpayer cares for as the taxpayer’s own child,
who has the same principal place of abode as the taxpayer for
more than one-half of the taxable year, and who meets certain age
requirements.
The record demonstrates that Ms. Taylor was the primary
caregiver for the girls. The Court finds that petitioner did not
care for the children as if they were his own children, and,
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