It wasn't a news article, it was a blog post that mentioned claiming the child as dependant without due process (adoption) would be tax fraud. But I suspect that the birth certificate says the child is hers, so it doesn't apply unless the child is positively identified as no hers.
If the rumour is true and Trig Palin (and how cruel to name someone with Down's Syndrome after a complex branch of mathematics) isn't Sarah Palin's child, the tax credit that's she's almost certainly claiming on Trig would possibly be fraudulent.
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