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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.
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Last modified: March 27, 2008