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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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