The decision in Aroeste v. United States, continues to affect how U.S. tax treaty rules apply to green card holders. In Aroeste, the federal district court rejected important IRS-DOJ arguments concerning when a lawful permanent resident is not treated as a resident of the United States under an income tax treaty.  I refer to the … Continue reading IRS Removes Practice Unit from their Website – titled “Determining Tax Residency Status of Lawful Permanent Residents” – Post-Aroeste