San Diego Law Review

Library of Congress Authority File


Document Type



This Comment addresses the issue of the potential tax liability of aliens present in the United States. The author argues that the first step in determining potential tax liability is the classification of an alien as either a resident or nonresident, and that Congress created two tests in an attempt to make the classification simple and objective. The author argues that the "green card" test accomplishes this congressional goal, while the "substantial presence" test is complicated and its exceptions depend on subjective criteria. The author concludes that, under the "substantial presence" test, residency determination is unpredictable and will likely result in much litigation.