Hello,
I was on my F-1 OPT visa including cap gap from July 2017 - Sept 2018 & my H-1B commenced from Oct 2018.
I had filled 1040NR for that year and claimed for standard deduction as per the U.S-India tax treaty.
However, I received a Notice of Deficiency from IRS for claiming this standard deduction on my 1040NR.
I filled for my petition and am currently in talks with the IRS Appeals Officer.
The Appeals Officer is stating that since I had already graduated in 2017, & my "primary purpose" of stay was not education in 2018 (as I was employed & earning compensation on my F-1 OPT), I cannot avail the tax treaty.
It seems like the negotiation with Appeals Officer is not working out & I might need to go to the U.S Tax Court to handle this.
I need help with some useful information/resources which supports my case as the treaty does not clearly define the term "student".
