SECTION 7. EFFECT ON OTHER

DOCUMENTS

Notice 2003–15 is modified and, as modified, is superseded.

DRAFTING INFORMATION

The principal author of this revenue procedure is Marilyn E. Brookens of the Office of the Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Ms. Brookens at (202) 622–4920 (not a toll-free number).

by, or separation from or loss of, both parents, or

(2) for whom the sole or surviving parent is incapable of providing the proper care and has in writing irrevocably released the foreign-born child for emigration and adoption.

.03 Foreign-sending country . The country of citizenship of a foreign-born child, or if the foreign-born child is not permanently residing in the country of citizenship, the country of the child’s habitual residence before adoption. See 8 C.F.R. § 204.3(b) (2005).

.04 Competent authority . A court or governmental agency of the foreign-sending country with jurisdiction and authority to make decisions in matters of child welfare, including adoption (as provided in 8 C.F.R. § 204.3(b) (2005)).

.05 Home state . The state (including the District of Columbia and possessions) in which the adopted child and adoptive parents make their habitual residence in the United States, or in which the child is adopted.

.06 Full and final adoption . An adoption of an orphan in which the competent authority of the foreign-sending country enters a decree of adoption establishing a parent-child relationship under the laws of the foreign-sending country and both adoptive parents (in adoptions by two parents) or the sole adoptive parent (in adoptions by one parent) see the orphan before or during the adoption proceeding.

.07 Simple adoption . An adoption of an orphan in which the competent authority of the foreign-sending country enters a decree of adoption establishing a parent-child relationship under the laws of the foreign-sending country, in which one or both of the adoptive parents do not see the orphan before or during the adoption proceeding.

.08 Re-adoption . An adoption or other recognition proceeding under home state law occurring after the entry of a foreignborn child into the United States under an “immediate relative” IR2, IR3, or IR4 (simple adoption) visa.

.09 IR2 visa . A visa issued to a foreign-born child who is not an orphan, who was adopted in the foreign-sending coun

try while under the age of 16 years, and who has been in the legal custody of, and has resided with, the adoptive parent or parents for at least 2 years.

.10 IR3 visa . A visa issued to an orphan after a full and final adoption of the orphan has occurred in the foreign-sending country. An IR3 visa is issued if (1) the competent authority of the foreign-sending country severs the parental rights of the biological or any previous adoptive parents and establishes a parent-child relationship between the orphan and the adoptive parent or parents, and (2) both adoptive parents (in adoptions by two parents) or the sole adoptive parent (in adoptions by one parent) see the orphan before or during the adoption proceeding.

.11 IR4 visa . A visa issued to an orphan if (1) a simple adoption occurs in the foreign-sending country, or (2) the competent authority of the foreign-sending country grants legal guardianship or custody either to the prospective adoptive parent or parents or to an individual or agency acting on behalf of the prospective adoptive parent or parents.