Andre L. Wilson - Page 11

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                              (III) an eligible foster child of the                   
                         *    *    *    *    *    *    *                              
                         (iii) Eligible foster child.--For purposes of                
                    clause (i), the term “eligible foster child” means an             
                    individual not described in subclause (I) or (II) of              
                    clause (i) who--                                                  
                              (I) is placed with the taxpayer by an                   
                         authorized placement agency, and                             
                              (II) the taxpayer cares for as the taxpayer’s           
                         own child.                                                   
               As previously stated, petitioner has not established that              
          his home during taxable year 2003 was the principal place of                
          abode for KO and NW for more than one-half of the taxable year.             
          Further, as previously stated, petitioner is not related to                 
          either child, he is not married to their mother, and these                  
          children were not placed with him by an authorized placement                
          agency.  We find that KO and NW fail the residency test of                  
          section 32(c)(3)(A)(ii) and the relationship test of section                
          32(c)(3)(B); therefore, we need not and do not decide whether               
          they satisfy the age test under section 32(c)(3).                           
               Accordingly, respondent’s determination on this issue is               
          4.  Child Tax Credit                                                        
               As previously stated, petitioner claimed a child tax credit            
          for taxable year 2003 with KO and NW as qualifying children.  In            

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