No child credit is allowed for any tax year after any tax year a taxpayer is denied the child credit as a result of deficiency procedures of the Code, unless the taxpayer provides information that IRS may require to demonstrate eligibility for the credit. That is, a taxpayer who has been denied the child credit as a result of deficiency procedures is ineligible to claim the credit in later years, unless the taxpayer provides evidence of eligibility that meets evidence requirements established by the IRS.