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requirement under section 32(c)(3)(B), the taxpayer must show
that he cared for the niece as his own child.
Sec. 32(c)(3)(B)(i)(II). Petitioner has not claimed or offered
any evidence to show that he cared for RJM and CGM as if they
were his own daughters. Although petitioner did provide
financial support for his nieces, that fact is insufficient to
show that he cared for his nieces as his own children for 2003.
See Mares v. Commissioner, T.C. Memo. 2001-216.
Although petitioner is not eligible to claim an earned
income credit under section 32(c)(1)(A)(i) for one or more
qualifying children, he may be an “eligible individual” under
section 32(c)(1)(A)(ii). For 2003, a taxpayer is eligible under
this subsection only if his adjusted gross income was less than
$11,230. Rev. Proc. 2002-70, 2002-2 C.B. 845. Petitioner’s
adjusted gross income for 2003 was $14,036. Accordingly,
petitioner is not eligible for an earned income credit.
The Court has considered all of petitioner’s contentions,
arguments, requests, and statements. To the extent not discussed
herein, we conclude that they are meritless, moot, or irrelevant.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: November 10, 2007