November 29, 2019

Treaty nonresident positions are interesting.  Before 2023 we would have said that no tax returns may be due but informational returns are due because of IRS regulations.  Now things are uncertain.  In Aroeste v. United States, No. 22-cv-00682, Judge Karen S. Crawford, a U.S. magistrate judge, considered whether Mr. Aroeste’s status under the treaty has any […]