Rilwan Adisa Salami - Page 8

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          earnings which he may have from self-employment do not constitute           
          self-employment income.  Id.                                                
               Section 7701(b) and the regulations thereunder provide rules           
          for determining whether an alien individual is a resident of the            
          United States.  Preece v. Commissioner, 95 T.C. 594, 601-602                
          (1990).  An individual is a nonresident alien if such individual            
          is neither a citizen of the United States nor a resident of the             
          United States.  Sec. 7701(b)(1)(B).  An alien individual is                 
          treated as a resident of the United States with respect to any              
          calendar year if such individual:  (1) Is a lawful permanent                
          resident of the United States at any time during such calendar              
          year (green card test); (2) meets a substantial presence test; or           
          (3) makes an election to be treated as a resident of the United             
          States.  Sec. 7701(b)(1)(A).  There is no evidence that                     
          petitioner was a lawful permanent resident of the United States             
          at any time prior to September 25, 1996, or that he made an                 
          election to be treated as a resident in accordance with the                 
          procedures set forth in section 301.7701(b)-4(c)(3)(v), Proced. &           
          Admin. Regs.  Therefore, petitioner will be treated as a resident           
          alien only if he meets the substantial presence test provided in            
          section 7701(b)(3).                                                         
               An individual generally satisfies the substantial presence             
          test with respect to any calendar year if such individual was               
          present in the United States for at least 31 days during that               
          calendar year and for at least l83 days during a 3-year period              




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