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information concerning his claim that his income was exempt from
Federal income tax. In response, petitioner submitted a second
2002 Form 1040NR and attached a photocopied article regarding the
treaty that exempts particular Belgian residents, who are
temporarily in the United States, from U.S. income tax in certain
circumstances. On this second Form 1040NR, petitioner listed his
occupation in the United States as “Anesthesia trainee in
training”.
Petitioner filed a 2003 Form 1040NR in which he reported
wages of $59,323 and miscellaneous income of $5,700 as “income
exempt by a treaty”. He listed his occupation in the United
States as “Anesthesia Trinee [sic]”.
On February 22, 2006, respondent issued to petitioner a
notice of deficiency for the 2002 and 2003 tax years in which he
explained that “Maimonides Medical Center and Fairview Hospital
are not universities or other ‘recognized educational
institution(s).’ The income you received is not exempt from U.S.
income tax under Article 20 of the income tax treaty between
Belgium and the United States.” Respondent issued to petitioner
a Form 4549, Supplement to the Notice of Deficiency (supplement),
asserting adjustments that decreased petitioner’s deficiencies
and section 6662(a) penalties from what was determined in the
notice of deficiency. In the supplement, and pursuant to article
21 of the treaty, respondent asserted that the first $2,000 of
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Last modified: November 10, 2007