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with the primary purpose to pursue a course of study.
To determine residency, an alien individual is a resident of
the United States for Federal income tax purposes if the
individual meets the “substantial presence test”. Sec.
7701(b)(1)(A)(ii). “[A]n individual meets the substantial
presence test * * * if--(i) such individual was present in the
United States on at least 31 days during the calendar year, and”
applying a mathematical formula, was present during the current
year and the preceding 2 years for 183 days or more. Sec.
7701(b)(3)(A).
However, an individual is not treated as being in the United
States if the “individual is an exempt individual for such day”.
Sec. 7701(b)(3)(D)(i). An exempt individual is, inter alia, “a
student”. Sec. 7701(b)(5)(A)(iii). A student is an individual
“who is temporarily present in the United States–-(I) under
subparagraph (F) or (M) of section 101(15) of the Immigration and
Nationality Act” and “who substantially complies with the
requirements for being so present.” Sec. 7701(b)(5)(D)(i) and
(ii).
During the year 2000, petitioner was present in the United
States under subparagraph (F) of section 101(15) of the
Immigration and Nationality Act, 8 U.S.C. sec. 1101(a)(15)(F)(i)
(2003), commonly referred to as an (F)(1) visa. Thus, petitioner
was a “student” during 2000, and was not considered to be a
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