- 12 -
Section 1.871-4, Income Tax Regs., sets forth the rules of
evidence that further govern the determination of an alien’s
residence:
Sec. 1.871-4. Proof of residence of aliens.
(a) Rules of evidence. The following rules of
evidence shall govern in determining whether or not an
alien within the United States has acquired residence
therein for purposes of the income tax.
(b) Nonresidence presumed. An alien, by reason of
his alienage, is presumed to be a nonresident alien.
(c) Presumption rebutted. * * *.
(2) Other aliens. In the case of other
aliens, the presumption as to the alien’s nonresidence
may be overcome by proof--
(i) That the alien has filed a
declaration of his intention to become a citizen of the
United States under the naturalization laws; or
(ii) That the alien has filed Form 1078
or its equivalent; or
(iii) Of acts and statements of the
alien showing a definite intention to acquire residence
in the United States or showing that his stay in the
United States has been of such an extended nature as to
constitute him a resident.
First, although it is unclear from the record before us
whether the elder Nwankwos filed a declaration of their
intentions or Forms 1078, Certificate of Alian Claiming Residence
in the United States, we are satisfied that the elder Mrs.
Nwankwo, through both deed and word, desired to remain
permanently in the United States. Petitioners testified that
Caroline Nwankwo spoke of her desire never to return to Nigeria,
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011