- 255 -
152(b)(3), an individual, other than a child of the taxpayer, who
is not a citizen or national of the United States is excluded
from the definition of the term "dependent" unless the person is
a resident of the United States or of a country contiguous to the
United States.
Section 1.871-2(b), Income Tax Regs., contains guidelines
for determining the residence of alien individuals and provides
that an alien whose stay in the United States is limited to a
definite period by immigration laws normally is not considered a
resident. Section 1.871-4, Income Tax Regs., further contains a
presumption that aliens are nonresidents unless they have filed
declarations of their intention to become citizens, have filed a
Form 1078 or its equivalent, or have taken certain actions to
acquire residency. There is no evidence in the record as to
whether Tara was a resident of the United States within the
meaning of section 152(b)(3). The only evidence is that she was
an adopted daughter of Dr. and Mrs. Daneshvari.
There was apparently some concern by her legally adoptive
parents that Tara would be sent back to Iran, thus indicating
that she was not a U.S. citizen or had not taken any other
actions required to establish residency. See Camilo v.
Commissioner, T.C. Memo. 1993-249. We note that petitioner does
not claim that Tara is a U.S. citizen, but instead relies upon
the fact that she lived in the United States as the basis for
Page: Previous 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 NextLast modified: May 25, 2011