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Court halts discovery after taxpayer sues IRS to claim dog as a dependent

Reynolds v. United States, No. 25-cv-03447. BL 438612. Court Opinion.

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Tax Coda
Dec 16, 2025
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The U.S. District Court for the Eastern District of New York stayed all discovery in a lawsuit brought by a taxpayer seeking to force the IRS to allow pet dogs to be claimed as tax dependents.

The plaintiff argues that domestic companion animals should qualify as dependents under §152 of the Internal Revenue Code. The court halted the case while the gov…

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