- 5 - reasonable requests. Petitioner therefore bears the burden of proof. A. Dependency Exemption Deductions A taxpayer may be entitled to a dependency exemption deduction for each of his or her dependents. Sec. 151(a), (c). However, a taxpayer is entitled to claim a dependency exemption deduction only if the claimed dependent is a “qualifying child” or a “qualifying relative” under section 152(c) or (d). Sec. 152(a). Under section 152(c)(1)(A), a qualifying child is a child who bears a relationship to the taxpayer described in section 152(c)(2). That relationship, for purposes of this case, exists if the claimed dependent is either a child of the taxpayer, a brother, sister, stepbrother, stepsister, or a descendant of any such relative. Section 152(f)(1) expands the definition of “child” to include an individual who was legally adopted by or is an eligible foster child of the taxpayer. Sec. 152(f)(1)(A)(ii), (B). Petitioner has not adopted either child, nor is he related to FA or AA by blood or marriage. Neither FA or AA was placed with petitioner by an authorized placement agency or a court order. Sec. 152(f)(1)(B) and (C). Thus, petitioner has failed to establish that either FA or AA is a qualifying child as to petitioner.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: March 27, 2008