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form was not admitted, subject to subsequent corroboration by
contact with Tanya Andrukov. When subsequently contacted by
respondent’s counsel, Tanya Andrukov denied that she had executed
the Form 8332 for 2004. We conclude that the Form 8332 is not
authentic. Therefore, we need not decide whether it was so
untimely as to be invalid.
Because the conditions of section 152(e) have not been met,
petitioners are not entitled to claim petitioner’s two children
with Tanya Andrukov as dependents on their return for 2004.
Because petitioners are not entitled to claim those two children
as dependents, they do not satisfy the “qualifying child”
requirements of the child tax credit under section 24 or the
earned income credit under section 32 with respect to those two
children. See secs. 24(c)(1), 32(c)(3)(A); Smith v.
Commissioner, T.C. Memo. 2006-163.
Because of respondent’s concession that petitioners may
claim the dependency exemption deduction and associated credits
with respect to the son of petitioners,
Decision will be entered
under Rule 155.
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Last modified: November 10, 2007