I tend to agree with this.  I am very uncomfortable answering any of the questions in such a way that would cause him lose the credit.  The taxpayer just thinks the credit is for more deserving people and I don't disagree with him.  It's a rock and hard place area.  He qualifies, so we have to do all the swearing and due diligence to make absolutely positively sure he can have something he doesn't want.  Thanks everyone.  Feel free to comment if anyone has any other ideas or suggestions.