U.S. tax law allows for deductions and credits for parents with children. But the parents of a child who was kidnaped were not sure what to do on last year’s taxes, so they asked the Internal Revenue Service for guidance. They noted they still hold out hope that their child is alive, and are maintaining the child’s bedroom and spending money on a search. The IRS has told the unidentified couple that yes, they may take a deduction for the child — but only in the year that the child was abducted. After that, the deduction is denied until the child is returned. (New York Times) ...Parents must learn: never, ever, ask the IRS for guidance.