About tax treaty, Please help

I finally got the notice from IRS about my claim on 2001 tax return. I came to US holding F1 visa in 1996. In 2001, I started working in a company using my OPT. Under the tax treaty, I should be qualified for $5000 tax exemption. But IRS disallowed this from the beginning, finally I know the reason from this letter.

... (about the tax treaty). THese exemptions may be claimed only for the period "reasonably necessary" to complete the education or training. In some cases, the course of study may last less than a year. For most undergraduate colledge or university degrees the appropriate period will be fours years (emphasis added). FOr some advanced degrees, such as medicine, the required period may be longer, e.g. seven years. Your area of study, engineering, falls within the 4 year time period, as such, the $5000 exclusion is no longer available.

It took me more than 5 years to get my Ph.D. degree in chemistry. I do not know why he insists my area should fall within the 4 year time period. What should I do? "If you want to contest my decision, you can file suit in either the United States district court or the united states court of federal claims." DO you think I have a case? Or should I just give up and accept their decision?

Thanks so much!

所有跟帖： 

• F1的TAX TREATY是没有具体时间限制的, 所以很难说 -stp- ♂ (94 bytes) () 11/17/2004 postreply 22:17:27

• Thanks -zhuolun- ♀ (96 bytes) () 11/17/2004 postreply 22:48:16

• 我的看法是这样的： -Bodd- ♀ (770 bytes) () 11/18/2004 postreply 13:57:37

• 回复：我的看法是这样的： -zhuolun- ♀ (22 bytes) () 11/19/2004 postreply 07:23:49