T.C. Mem o. 2 01 4- 56

UNITED STAT ES TAX COURT

ARTEM SERGIENKO AND STEPHANIE CORONA, Pet it io ne rs v. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 11 92 3- 12
. Fi le d Ap ril 1, 2 01 4.

Arte m Serg ie nk o andSte ph an ie Co ro na , pro ses e. Tren t D. Usi ta lo an d B ry an t W.H. Sm it h, fo r res po nd en t.

MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, J ud ge : Re sp on de ntde te rm in eda de fic ie nc y of $ 4,0 50 inpe ti
ti on ers ’ Fed eral in co m e ta x (t ax ) fo r th ei r ta xabl e y ear 2 01 0. The is su es forde ci si on forpe ti ti on ers ’ ta xabl e y ear 2 01 0 a re:- 2 -

[* 2] (1 ) Are p et it io ne rs en ti tl edto a de pe nd en cy ex em pt io n d educ ti on un de r
se ct io n 1 51 (a) forth e d au gh te r of pe ti ti on er St ep hani e Co ro na ? W e h ol d t ha t 1 th ey are n ot . (2 ) Are p et it io ne rs en ti tl edto th e ad di ti on al ch il d t ax cred itun de r se ct io n 24 (d ) with re sp ectto th e d au gh te r of pe ti ti on er St ep ha ni e Co ro na ? W e h ol d t ha t th ey are n ot . (3 ) Are p et it io ne rs en ti tl edto th e earne d i nc om e ta x c red itun de r se ct io n 32 (a) wi th res pe ctto th e d au gh te r of pe ti ti on er St ep hani e Co ro na ? W e h ol d t ha t th ey are n ot . FINDINGS OF FACT So m e o f th e fac ts ha ve be enst ip ul at edan d a re s o fo un d. Pet it io ne rs res id edin Cal ifo rn iaat t he ti m e th ey fil edth e p et it io n. At a t im e n otest ab li sh edby the reco rd , pet it io ne r St ep ha ni e Co ro na(Ms
. Co ro na ) m arri edJes us A. Garcia(Mr. Garc ia ). Ms . Cor on a an d M r. Garci a were se pa rat edin January

20 08 an d d iv or cedonJu ly 31, 2 00 9. Du rin g t he ir m arri ag e, Ms . Cor on a an d M r. Garci a h ada daug ht er, AIG.

All sec ti on refe ren ces are t o t he Int ern al Rev enue Co de ineffe ctforth e 1 y ear a t i ss ue . All R

ul e ref eren ces are t o t he Tax C ou rt R ul es of P ract ic e an d Pro cedur e.- 3 -

[* 3] On J ul y

31 , 20 09 , th e Supe rio r Co urt o f Cal ifo rn ia , Cou nt y of S anJo aqui n (San Jo aqui n C ou nt y

Supe rio r Co urt), e nt ereda jud gm en t o f di ss ol ut io n (d is so lu
ti onjud gm en t) d is so lv in g t he m arri ag e b etweenMs . Cor on a an d M r. Garci a. The di ss ol ut io n ju dg m en t p ro vi de d a s fo ll ows with re sp ectto cu st od y of, a ndvi si ta ti on with, AIG: “ Jo in t l eg al cu st od y to Pet it io ne r [Ms . Cor on a] andRes po nd en t [M r. Garci a]; Sh aredPh y si cal Cu st ody award edto Pet it io ne r an d R es po nd en t. Par en tin g t im e is by agree m en t.” InSep te m

be r 20 09 , Ms . Cor on a m arri edpe ti ti on er Art em Serg ie nk o. On Dec em

be r 1, 2 00 9, M r. Garci a fi le d i n t he SanJo aqui n C ou nt y Supe rio r Co urt (1 ) a n ot ic e o f m ot io n fo r m od ifi cat io n o f vi si ta ti on(Mr. Gar ci a’s m ot io n)
an d (2 ) a d ecl arat io n (M r. Garci a’s de cl arat io n) insupp ort o f Mr. Gar ci a’s m ot io n. InMr. Garc ia ’s m ot io n, M r. Garci a reque st edm od ifi cat io n o f th e d is so lu ti on jud gm en t wi thres pe ctto vi si ta ti on with AIG. Mr . Garci a’s de cl arat io n s ta te d i n p ert ine ntpa rt: My nam e is Jes us A. Garcia ; I a m reque st in g am od ifi cat io n o f m y las t co urt o rd er s ub m it te d o n 7 /3 1/ 20 09 , “ As p art ie s ag ree” rega rd in g m

y daug ht er * * * [AIG]. At th atpo in t i n t im e o f th e o rd er, St ep hani e N Co ro na(Mo th er) a ndm y sel f ha d b een sep arat edfor so m e ti m e b efo re the “ ag reem en t” . The ag reem en t h adbe enwork in g ou t wel l b etweenus . W e h adfai r co m m un ic at io n a ndwere ab le to co m e to anag reem en t re ga rd in g v is it at io ns . Howev er atth is ti m e I ha ve so m e co nc ern s an d wo ul d l ik e to ad dr es s the is su es . Howev er I do no t b el ie ve Ste ph an ie an d I c anco m e to anag reem en t atth is ti m e.- 4 -

[* 4] I am

fin di ng itto be di ffi cu ltto co m m un ic at e wit h S te ph an ie an d c om e to anag reem en t o n v is it at io n h ou rs , pi ckup an d d ro p o ff lo cat io ns . W e h av e n otbe enab le to tal k a nddo no t ag ree m an y ti m es . I fin d my

sel f in di ffi cu ltsi tu at io ns whi le work in g t o a cco m m od at e la stm in ut e arr an ge m en ts by Step ha ni e. I ha ve othe r is su es I wou ldli ke to ad dr es s s uc h a s h ol id ay s, co nt actin fo rm at io n, p rimary do ct or , in flu en ci ng * * * [AIG], andsch oo ls
. W e h av e b ot h m ov edon as we are b ot h i n adi ffer en t re la ti on sh ip . Step ha ni e h as rece nt ly info rm edm e sh e h as rem arri edan d cu rren tl y li ve s o utof t own . I wou ldli ke to co m e to anag reem en t be fo re thi s s itua ti on ge ts ou t o f ha nd . I am co nc ern edfor

ou r daug hte r as sh e d oe s n otqu it e u nd ers ta ndbu t i s awa re o f is su es we are ha vi ng . On J anua ry

22 , 20 10 , Mr. Garci a fi le d i n t he SanJo aqui n C ou nty Supe rio r Co urt a s up pl em en ta l d ecl arat io n (M r. Garci a’s supp le m en ta l d ecl arat io n) in
supp ort o f Mr. Gar ci a’s m ot io n. Mr . Garci a’s supp le m en ta l d ecl arat io n s ta te d i n pe rti ne ntpa rt:

1. Pet it io ne r St ep ha ni e Co ro naan d I h av e o ne ch il d t og ethe r, * * * [AIG] * * *. OnJu ly 31, 2 00 9 aJu dg m en t o f Dis so lu ti onof Marria ge was e nt eredwhi ch pro vi de d t ha t Pe ti ti on er an d I we re t o ha ve joi ntleg al an d s ha redph y si cal cu st od y of o ur daug ht er wi th sp eci fic pa ren ti ng ti m e to be de te rm in edby agree m en t. Si nc e th at ti m e, Pet it io ne r an d I h av e sh aredparen ti ng ti m e o f ou r daug ht er o n aness en ti al ly equ al ba si s. Ho wev er, thi s p as t fa ll I be cam e in vo lv ed in a se rio us rel at io ns hi p a ndPet it io ne r be ga n p rev en ti ng m e fro m see in g * * * [AIG]. Thi s o ccu rredun ti l I fi le d am od ifi cat io n m ot io n o n Decem be r 1, 2 00 9. Pe ti ti on er’s u ni la te ral an d u nju st ifi edde ci si on to pe rm itm e fro m

see in g o urdaug ht er fo r se ve ral week s thi s fa ll furth er en co ur ag edm e to see k am od ifi cat io n o f th e cu rren t o rd er s uc h t ha t we ha ve a de fin edpa ren ti ng sch edul e.- 5 -

[* 5] On Ap ril 2, 2 01 0, the SanJo aqui n C ou nty Supe rio r Co urt i ss ue d a n o rd er (Ap ril 2, 2 01 0 o rd er) i n wh ic h t ha t co urt m od ifi edth e d is so lu ti onjud gm en t, i nt er al ia , by es tabl is hi ng a fi xe d v is it at io n s ch edul e fo r Mr. Gar ci a an d M s. Co ro na with re sp ectto AIG. Purs ua ntto th e Apr il 2, 2 01 0 o rd er, v is it at io n wi th AIG was to oc cu r in “ 7 d ay

bl oc ks of t im e wit h t he ex ch an ge s o n S un da y at 7 :4 5 p m ”, wit h Ms . Cor on a’s fi rs t b lo ckof v is it at io n t im e co m m en ci ng on Feb ru ary 7, 2 01 0, an d Mr. Garc ia ’s firs t b lo ckof v is it at io n t im e co m m en ci ng on Feb ru ary 14 , 20 10
. 2 Pet it io ne rs joi nt ly file d F orm 10 40 A, U.S. Ind iv idua l In co m e Tax Return, fo r th ei r ta xabl e y ear 2 01 0. In th atreturn, p et it io ne rs rep orte d t ot al in co m e o f $1 7,5 31 an d c la im ed , in te r al ia , (1) a de pe nd en cy ex em pt io n d educ ti on forAIG, (2 ) th e ad di ti on al ch il d t ax cred itwith re sp ectto AIG, and(3) th e earne d i nc om e ta x c red itwith re sp ectto AIG. Res po nd en t i ss ue d t o p et it io ne rs a no ti ce o f de fic ie nc y (no ti ce) f

orth ei r ta xabl e y ear 2 01 0. In th atno ti ce, res po nd en t d is al lo wedpe ti ti on ers ’ cl ai m ed (1 ) de pe nd en cy

ex em pt io n d educ ti on forAIG, (2) a dd it io na l ch il d t ax cred itwith
res pe ctto AIG, and(3) earn edin co m e ta x c red itwith re sp ectto AIG.

Inth e Apr il 2, 2 01 0 o rd er, the SanJo aqui n C ou nt y Supe rio r Co urt al so 2 es tabl is he d aho li da y

vi si ta ti on sch edul e th atwas t o “ supe rs ed e al l o th er cu st od y pe rio ds ” fo r certa in sp eci fie d h ol id ay s.- 6 -

[* 6] OPINION Pet it io ne rs be ar the burd enof e st ab li sh in g t ha t the de te rm in at io ns inth e no ti ce ar e err on eo us . See Ru le 14 2( a); W el ch v. Hel ve rin g, 2 90 U.S. 11 1, 1 15 (1 93 3)
. Dep en de nc y

Exem pt io n Deduc ti on It i s p et it io ne rs ’ po si ti on th atth ey are en ti tl edforth ei r ta xabl e y ear 2 01 0 t o a d ep en de nc y

ex em pt io n d educ ti on un de r se ct io n 1 51 (a) fo r AIG. Res po nd en t di sa gr ees . Sect io n 1 51 (a) p ro vi de s t ha t “ th e ex em pt io ns pro vi de d b y

th is sec ti on sh al l be all owe d a s d educ ti on s” to a ta xp ay er. Sec ti on 15 1( c) p ro vi de s anex em pt io n fo r eac h d ep en de ntof the tax pa y er, as de fin edinsec ti on 15 2. Se ct io n 1 52 (a) de fin es th e te rm

“ de pe nd en t” to m ean a qu al ifyin g c hi ld , see sec . 15 2( a)(1 ), or a qu al ifyin g re la ti ve , see sec . 15 2( a)(2 ). Sect io n 1 52 (c) d efi ne s t he term “ qu al ifyin g c hi ld ” as fol lo ws: SEC. 1 52 . DEPEND ENT DE FINED. (c) Qu al ifyin g C hi ld .--Fo r pu rp os es of t hi s s ect io n- - (1 ) Inge ne ral .--Th e te rm

“ qu al ifyin g c hi ld ” m ean s, wi th res pe ctto an y

tax pa y er fo r an y

tax ab le y ear, an in di vi du al
-- (A) who be ars a rel at io ns hi p t o t he tax pa y er de sc rib edinpa rag rap h (2 ),- 7 -

[* 7] (B) wh o h as th e sa m e p rin ci pa l p la ce o f ab od e as

th e ta xp ay er fo r m or e th anon e-h al f of su ch tax ab le y ear, (C) wh o m eet s t he ag e requi rem en ts of p arag rap h (3 ), (D) who ha s n otpro vi de d o ve r on e-h al f of su ch in di vi du al ’s ownsupp ort fo r th e cal en da r y ear i n wh ic h th e ta xabl e y ear o f th e ta xp ay er b eg in s, an d (E) who ha s n otfil eda joi ntreturn (o th er tha n on ly for a cl ai m

of r efu nd ) with t he in di vi du al ’s sp ou se un de r se ct io n 6 01 3 fo r th e ta xabl e y ear b eg in ni ng inth e cal en da r y ear i n wh ic h the tax ab le y ear o f th e ta xp ay er be gi ns . As p ert in en t h ere, an in di vi du al sat is fie s t he rel at io ns hi p re qu ire m en t i n se ct io n 1 52 (c)( 1) (A) if

th atin di vi du al is a ch il d of t he tax pa y er. Sec
. 3 15 2( c)(2 )(A). As p ert in en t h ere, an in di vi du al sat is fie s the ag e requi rem en t i n se ct io n 1 52 (c)( 1) (C) i f th atin di vi du al is un de r ag e 1 9 a s o f th e cl os e o f th e cal en da r y ear i n wh ic h t he tax pa y er’s t ax ab le y ear b eg in s. Sec . 15 2( c)(3 )(A)(i ). The pa rti es do no t d is pu te th atAIG sat is fie s the rel at io ns hi p re qu ire m en t i n se ct io n 1 52 (c)( 1) (A), th e ag e requi rem en t i n s ect io n 1 52 (c)( 1) (C), the supp ort requi rem en t i n s ect io n 1 52 (c)( 1) (D), an d t he joi ntreturn re qu ire m en t i n s ect io n
As p ert in en t h ere, s ec. 1 52 (f)(1 ) de fin es th e te rm “ ch il d” for

pu rp os es of 3 se c. 15 2 t o m ean eit he r “ a so n, d au gh te r, st ep so n, o r st ep daug ht er o f th e ta xp ay er”. Sec. 1 52 (f)(1 )(A)(i ).- 8 -

[* 8] 15 2( c)(1 )(E). The y

di sa gr ee as to whet he r AIG sa ti sf ie s t he pri nc ip al pl ace o f ab od e requi rem en t i n s ect io n 1 52 (c)( 1) (B). Pet it io ne rs arg ue th atAIG sat is fie s t he pri nc ip al pl ace o f ab od e requi rem en t in sec ti on 15 2( c)(1 )(B) . Thatis be cau se , acco rd in g t o p et it io ne rs , AIG resi de d with t he m

m or e th ansh e res id edwith M r. Garci a dur in g t he pe rio d t ha t b eg anon Ja nu ary 1, 2 01 0, an d tha t en de d o n Ap ril 2, 2 01 0, wh enth e SanJo aqui n C ou nt y Supe rio r Co urt i ss ue d t he Apri l 2 , 20 10 ord er. Insupp ort o f pe ti ti on ers ’ arg um en t tha t AIG s at is fie s t he pri nc ip al pl ace o f ab od e requi rem en t i n s ect io n 1 52 (c)( 1) (B), p et it io ne rs rel y on (1) th ei r res pe ct iv e te st im on ie s, (2 ) Mr. Gar ci a’s supp le m en ta l d ecl arat io n, an d (3 ) th e Apr il 2, 2 01 0
or de r. As fo r th e res pe ct iv e te st im on ie s o f pe ti ti on ers , we fou ndth os e te st im on ie s to be in cert ai n m at eri al res pe ct s n otcred ib le an d i nc on si st en t. We sh al l n otrel y on th e res pe ct iv e te st im on ie s o f pe ti ti on ers to est ab li sh pe ti ti on ers ’ arg um en t tha t AIG sat is fie s t he pri nc ip al pl ace o f ab od e requi rem en t i n s ect io n 1 52 (c)( 1) (B). See, e.g ., Tok ars ki v. Co m m is si on er, 8 7 T.C. 7 4, 7 7 (1 98 6)
. As fo r Mr. Gar ci a’s supp le m en ta l d ecl arat io n, tha t s up pl em en ta l d ecl arat io n st at es th at“ th is pa stfal l I b ecame inv ol ve d i n aser io us rel at io ns hi p a ndPet it io ne r [Ms . Cor on a] beg anpre ve nt in g m e fro m see in g * * * [AIG]. ” Howev er, Mr
.- 9 -

[* 9] Garci a’s supp le m en ta l d ecl arat io n fu rth er s ta te s t ha t M s. Co ro napre ve nt ed Mr. Garc iafro m

see in g AIG o nl y

“un ti l I fi le d am od ifi cat io n m ot io n [M r. Garci a’s m ot io n] on Decem be r 1, 2 00 9.” Con se qu en tl y , Mr. Garci a’s
supp le m en ta l d ecl arat io n d oe s n otest ab li sh (1) th atAIG res id edwith p et it io ne rs
m or e th ansh e res id edwith M r. Garci a dur in g t he pe rio d t ha t b eg anon Jan ua ry 1, 20 10 , andth aten de d o n Ap ril 2, 2 01 0, an d (2 ) th atth eref or e AIG sa ti sf

ie s the pr in ci pa l p la ce o f ab od e requi rem en t i n s ect io n 1 52 (c)( 1) (B). As fo r th e Apr il 2, 2 01 0 o rd er, tha t o rd er d oe s n otest ab li sh th atAIG res id ed with p et it io ne rs m or e th ansh e res id edwith M r. Garci a dur in g t he pe rio d t ha t b ega n o n J anuary

1, 2 01 0, an d t ha t en de d o n Ap ril 2, 2 01 0. Th eref or e, th atord er do es no t es tabl is h t ha t AIG s at is fie s the pri nc ip al pl ace o f ab od e requi rem en t i n se ct io n 1 52 (c)( 1) (B). On t he reco rdbe fo re u s, we fi ndth atpe ti ti on ers ha ve fai le d t o c arry the ir bu rd enof e st ab li sh in g t ha t fo r th ei r ta xabl e y ear 2 01 0 AIG s at is fie s t he pri nc ip al pl ace o f ab od e requi rem en t i n s ect io n 1 52 (c)( 1) (B). Onth atreco rd , we furth er fin d t ha t p et it io ne rs ha ve fai le d t o c arry the ir b ur de n o f es tabl is hi ng th atforth ei r ta xabl e y ear 2 01 0 (1 ) AIG is th ei r qu al ifyin g c hi ld , as d efi ne d i n s ect io n 1 52 (c),
an d (2 ) th atth eref

or e sh e is th ei r de pe nd en t, as de fin edinsec ti on 15 2( a)(1 ).- 10 -

[* 10 ] Bas edup on our ex am in at io n o f th e en ti re re co rdbe fo re u s, we fi ndth at pe ti ti on ers ha ve fai le d t o c arry the ir b ur de n o f es tabl is hi ng th atth ey are en ti tl ed fo r th ei r ta xabl e y ear 2 01 0 t o ade pe nd en cy ex em pt io n d educ ti on un de r se ct io n 15 1( a) fo r AIG. Add it io na l Ch il d Tax Cred it It i s p et it io ne rs ’ po si ti on th atth ey are en ti tl edforth ei r ta xabl e y ear 2 01 0 t o th e ad di ti on al ch il d t ax cred itun de r se ct io n 2 4( d) with re sp ectto AIG. Resp on de ntdi sa gr ees . Sect io n 2 4( a) p ro vi de s a c red itwith re sp ectto each qu al ifyin g c hi ldof t he ta xp ay er. As p ert in en t h ere, s ect io n 2 4( c)(1 ) de fin es th e te rm “ qu al ifyin g c hi ld ” as

“ a qua li fy in g c hi ldof t he tax pa y er (a s d efi ne d i n s ect io n 1 52 (c)) who ha s n ot at ta in edag e 1 7.” The ch il d t ax cred itpro vi de d b y sec ti on24 (a) m ay

no t ex ceedth e ta xp ay er’s reg ul ar t ax li ab il it y . Whe re a t ax pa y er i s el ig ib le forth e ch il d t ax cred it , bu t th e ta xp ay er’s reg ul ar t ax li ab il it y is les s t han t he am ou ntof t he ch il d t ax cred it po te nt ia ll y

av ai labl e u nd er s ect io n 2 4( a), s ect io n 2 4( d) m ak es a po rti onof t he cred it , kn own as t he ad di ti on al ch il d t ax cred it , refu nd ab le
. W e h av e fo un d tha t p et it io ne rs ha ve fai le d t o c arry the ir b ur de n o f es tabli sh in g tha t fo r th ei r ta xabl e y ear 2 01 0 AIG i s t he ir qua li fy in g c hi ld , as d efi ne d i n- 11 -

[* 11 ] sec ti on 15 2( c). On t he reco rdbe fo re u s, we fi ndth atpe ti ti on ers ha ve fai le d to carry th ei r bu rd enof e st ab li sh in g t ha t fo r th ei r ta xabl e y ear 2 01 0 AIG i s t he ir qu al ifyin g c hi ld , as d efi ne d i n s ect io n 2 4( c)(1 ). Bas edup onou r ex am in at io n o f th e en ti re re co rdbe fo re u s, we fi ndth at pe ti ti on ers ha ve fai le d t o c arry the ir b ur de n o f es tabl is hi ng th atth ey are en ti tl ed fo r th ei r ta xabl e y ear 2 01 0 t o t he ad di ti on al ch il d t ax cred itun de r se ct io n 2 4( d) with re sp ectto AIG. Earn edInc om e Tax Cred it It i s p et it io ne rs ’ po si ti on th atth ey are en ti tl edforth ei r ta xabl e y ear 2 01 0 t o th e earne d i nc om e ta x c red itun de r se ct io n 3 2( a) wi th res pe ctto AIG. Resp on de nt di sa gr ees . Sect io n 3 2( a)(1 ) pe rm it s an eli gi bl e in di vi du al anearn edin co m e cre di t ag ai ns t tha t i nd iv idua l’s t ax li ab il it y . As p ert in en t h ere, the term “ el ig ib le in di vi
4 du al ” is de fin edto m ean “ an y in di vi du al who ha s a qua li fy in g c hi ldforth e ta xabl e y ear” . Sec. 3 2( c)(1 )(A)(i ). As p ert in en t h ere, s ect io n 3 2( c)(3 )(A) d efi ne s t he term

The am ou ntof t he cred itis de te rm in edon th e b as is of p erce nt ag es th atva ry 4 de pe nd in g o n wh ethe r th e ta xp ay er h as on e qua li fy in g c hi ld , two or m or e qua li fy
in g c hi ld ren , or n o qua li fy in g c hi ld ren . See s ec. 3 2( b) . The cre di t i s al so subjec t to a li m it at io n b as edon ad jus te d g ro ss in co m e. See s ec. 3 2( a)(2 ).- 12 -

[* 12 ] “ qu al ifyin g c hi ld ” to m ean “ a qua li fy in g c hi ldof t he tax pay er (a s d efi ne d i n
se ct io n 1 52 (c) * * * ).” W e h av e fo un d tha t p et it io ne rs ha ve fai le d t o c arry the ir b ur de n o f es tabli sh in g tha t fo r th ei r ta xabl e y ear 2 01 0 AIG i s t he ir qua li fy in g c hi ld , as d efi ne d i n se ct io n 1 52 (c). Onth e rec or d b efo re u s, we fi ndth atpe ti ti on ers ha ve fai le d t o carry th ei r bu rd enof e st ab li sh in g t ha t fo r th ei r ta xabl e y ear 2 01 0 AIG i s t he ir qu al ifyin g c hi ld , as d efi ne d i n s ect io n 3 2( c)(3 )(A). Bas edup onou r ex am in at io n o f th e en ti re re co rdbe fo re u s, we fi ndth at pe ti ti on ers ha ve fai le d t o c arry the ir b ur de n o f es tabl is hi ng th atth ey are en ti tl ed fo r th ei r ta xabl e y ear 2 01 0 t o t he earn edin co m e ta x c red itun de r se ct io n 3 2( a) wi th
res pe ctto AIG. 5 W e h av e co ns id eredall of t he co nt en ti on s an d a rg um en ts of t he pa rti es th at
are n otdi sc us se d h erei n, an d we f in d t he m to be witho utm eri t, i rrel ev an t, an d/ or
m oo t.

Pet it io ne rs do no t cl ai m th ateit he r of

th em is aneli gi bl e in di vi du al , as 5 de fin edin sec . 32 (c)( 1) (A)(i i), fo r th ei r ta xabl e y ear 2 01 0. Ev enif t he y ha d m ad e th atcla im , th e rec or d e st ab li sh es th atpe ti ti on ers were b oth b orn i n 1 98 7. As a res ul t, p et it io ne rs do no t s at is fy th e ag e requi rem en ts of s ec. 3 2( c)(1 )(A)(i i)( II), whi cheach of t he m

m us t s at is fy , am on g o th er re qu ire m en ts , inord er t o qua li fy as aneli gi bl e in di vi du al , as d efi ne d i n s ec. 3 2( c)(1 )(A)(i i).- 13 -

[* 13 ] To re fle ctth e fo reg oi ng , Deci si on wil l b e en te redfor
res po nd en t.