Mehrdad Hamzeye Langroudi - Page 6

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          petitioner’s earned income for 2002 and 2003 is exempt from U.S.            
          income tax.  The supplement also explains the reason for                    
          respondent’s determination regarding petitioner’s claim that all            
          of his wages were exempt from income tax.  In the supplement,               
          respondent states:                                                          
               Article 20 of the treaty between the United States and                 
               Belgium allows residents of Belgium to exempt from                     
               United States taxation income received for the primary                 
               purpose of teaching or engaging in research, or both,                  
               from a university or other recognized educational                      
               institution for a period of 2 years from the date of                   
               arrival if invited by the United States Government or                  
               of a university or other recognized educational                        
               You did not show that you were invited to work for the                 
               primary purpose of teaching or research.  You stated on                
               your 2002 income tax return that your occupation was                   
               ‘Anesthesia Trainee’, and that your purpose for coming                 
               to the United States was for ‘Training (Medical                        
               Specialty) [sic].  On May 30, 2003 we received your                    
               signed response to our request for additional                          
               information regarding your 2002 claim for treaty                       
               benefits.  Your response included a work phone number                  
               at Maimonides Medical Center for Resident Training,                    
               which shows that you were still in residency training                  
               as of that date.  That shows that you were not in the                  
               United States for the primary purpose of teaching or                   
               research in 2003.  The certificates you provided from                  
               Fairview Hospital and Maimonides Medical Center show                   
               that you were in the United States as a resident in                    
               Internal Medicine and Anesthesiology, which means your                 
               primary purpose was residency, not teaching or                         
               Based on the above facts, 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                       
               Article 21 of the treaty allows you to exempt up to                    
               $2000 of earned income per year for the first five tax                 
               years you are present in the US for training if you                    

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