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custodial parent of A. During that year, Medicaid, and not
petitioner, provided healthcare benefits to A. During 2003,
petitioner did not apply for food stamps or any other type of
public assistance for his daughter A.
During 2003, petitioner and Ms. Wus each asked Rosemary
Srase (Ms. Srase) to babysit the children at Ms. Srase’s home.
Ms. Srase was a longtime friend of petitioner and his mother who
used to babysit petitioner when he was a child. Approximately
two to three times a week during 2003, Ms. Srase usually babysat
the children at her home for a few hours during the evenings.
Occasionally during 2003, she babysat them during the daytime and
overnight on weekends. During 2003, petitioner did not pay cash
to Ms. Srase for babysitting the children for him. Instead, he
did work for her at her home. Most of the time during 2003 that
Ms. Srase babysat the children, she provided them with some food
at her own expense. At no time during 2003 before petitioner
moved to the Fox Road property did Ms. Srase babysit the children
at petitioner’s residence or personally observe them at peti-
tioner’s residence. When petitioner moved into the Fox Road
property, Ms. Srase observed the children at that property.
On at least certain days during the period January 2 through
March 31, 2003, the Dover Educational & Community Daycare Center
(Daycare Center) provided daycare for the children. On most, but
not all, of such days, Ms. Wus brought the children to, and
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