Puppy/Dog Pets
Are Not Dependants
According to the IRS
Legal Case
Court orders stay of discovery pending likely dismissal of novel pro se action from taxpayer seeking recognition of her golden retriever as a “dependent” for tax purposes.
Reynolds v. United States Internal Revenue Serv.,
Slip copy, 2025 WL 3514102 (E.D.N.Y. Dec. 8, 2025). This unpublished memorandum order addresses a pro se action seeking novel legal recognition for domestic companion animals under the Internal Revenue Code. The plaintiff, on behalf of herself and her golden retriever, alleges constitutional violations stemming from the IRS’s categorical exclusion of animals from qualifying as “dependents” for tax purposes, asserting claims under the Equal Protection and Due Process clauses. The court, analyzing a motion to stay discovery pending a motion to dismiss, finds the plaintiff’s claims facially unmeritorious, noting the Internal Revenue Code explicitly defines a dependent as a human “qualifying child” or “qualifying relative.” Consequently, the court concludes the defendant has made a strong showing that the action is unlikely to survive dismissal, and that a stay of discovery is warranted to avoid unnecessary burden. The disposition of the motion is to grant the stay of discovery pending resolution of the anticipated motion to dismiss.
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