Treaty between United States and Mexico – US District Court denies summary judgment with regard to residence of dual resident taxpayer

The US District Court for the Southern District of California has held that genuine issues of material fact exist with regard to a dual resident taxpayer's residence for tax purposes (Federico Escobedo v. United States of America, Case No. 12cv0471 L (BGS), 14 November 2013).

The case involved a taxpayer who was a dual resident of the United States and Mexico and who maintained a permanent home in both countries. The taxpayer filed a claim with the US Internal Revenue Service (IRS) for a refund…