2026-01-07
[Based on the recent Tax Court opinion of Montes v. Commr., T.C. Memo. 2025-132.]
The IRS sent a notice, sharp and clear,
Montes G and Yanez A had reason to fear.
A deficiency here, a penalty there,
Over credits claimed, a confusing affair.Their nephew C.M., born in Texas true,
Grew up in Mexico, a different view.
School closed for COVID, winter at hand,
So he crossed the border, a curious strand.“Driven across,” his uncle would say,
“No passport, no plane, fate paved the way.”
He stayed for a while, then back he went,
No school, no papers, no proof to present.The Judge looked closely, saw through the haze,
“No verified home in these puzzling days!
Credibility lacking, no trace to show,”
So the credits were denied, rules run aglow.C.M. was a child, their nephew dear,
But not qualifying, the tax rules clear.