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32(c)(3)(B)(i). An eligible foster child means an individual who
is placed with the taxpayer by an authorized placement agency.
Sec. 32(c)(3)(B)(iii). I.L. is the child of Ms. Lloyd. Because
she and petitioner are not married, I.L. is not petitioner’s
stepson. Further, I.L. was not placed with petitioner by an
authorized placement agency. Petitioner, therefore, is not
entitled to claim the earned income credit. Respondent’s
disallowance is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011