Abrahamsen v. Comm'r
United States Tax Court
I.R.C. sec. 893 excludes from gross income and exempts from taxation income received by an employee of a foreign government or international organization if certain conditions are met. The I.R.C. sec. 893 exemption can be waived, and it must be waived by a person who wishes to become a permanent resident of the United States. The exemption does not apply to income received by a permanent resident after filing the waiver. Sec. 1.893-1(b)(5), Income Tax Regs.
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I.R.C. sec. 893 excludes from gross income and exempts from taxation income received by an employee of a foreign government or international organization if certain conditions are met. The I.R.C. sec. 893 exemption can be waived, and it must be waived by a person who wishes to become a permanent resident of the United States. The exemption does not apply to income received by a permanent resident after filing the waiver. Sec. 1.893-1(b)(5), Income Tax Regs. P-W entered the United States in 1983 to work for Finland's Permanent Mission to the United Nations (Mission) in New York. She left the…
1Opinion of the Court
OPINION
Lauber, Judge:
This case is before the Court on the parties’ cross-motions for summary judgment under Rule 121.1 The issues for decision are: (1) whether Ms. Abrahamsen’s wages for 2004-09 are exempt from Federal income tax; and (2) whether petitioners are liable for section 6662 accuracy-related penalties. Petitioners resided in New York when they petitioned the Court.
Background
In 1983 Ms. Abrahamsen, a Finnish citizen, came to New York to work for Finland’s Permanent Mission to the United Nations (Mission). The Mission is Finland’s official diplomatic delegation to the United Nations.…
2Cases cited11 opinions
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
- Elec. Arts, Inc. v. Comm'rUnited States Tax Court · 2002
- City of New York v. Permanent Mission of India to the United NationsCourt of Appeals for the Second Circuit · 2010
- United States v. CoplonDistrict Court, S.D. New York · 1949
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3Cited by2 opinions
- Abrahamsen v. Comm'rUnited States Tax Court · 2014
- Clifford A. Abrahamsen & Sole K. Abrahamsen v. CommissionerUnited States Tax Court · 2014