A New York attorney is challenging federal tax law by filing a lawsuit against the Internal Revenue Service (IRS), arguing that her golden retriever, named Finnegan, should be legally recognized as a dependent rather than property.
According to The Independent, Amanda Reynolds filed the lawsuit in the Eastern District of New York, claiming that Finnegan relies entirely on her for care — from food and shelter to medical expenses and transportation. She said that the 8-year-old dog has no independent income and costs her more than $5,000 a year in upkeep. “For all intents and purposes, Finnegan is like my daughter, and is definitely a ‘dependent,’” Reynolds explained.
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IRS Currently Classifies Pets as Property
Under current IRS rules, pets are considered personal property — not household dependents — meaning their care costs are not eligible for tax deductions except under limited circumstances, such as certified service animals or business-related animals.
Reynolds argues that this outdated classification fails to recognize the emotional and financial investment many Americans make in their pets. She says that Finnegan’s role in her life mirrors that of a dependent child, especially since he relies on her for basic survival, companionship, and emotional support. Not classifying pets as dependents can cause financial strain for taxpayers, Reynolds stated, adding that some service animals already qualify for certain tax benefits.
Her legal filing aims to challenge the IRS’s long-standing definition of “dependents,” opening the door for pets to be recognized as legally dependent members of a household in future tax codes.
Case Paused as IRS Prepares Motion to Dismiss
While Reynolds’ lawsuit has captured public attention, it’s facing an uphill legal battle. Magistrate Judge James M. Wicks issued a motion to pause discovery, noting that the IRS is likely to file a motion to dismiss the case.
If dismissed, the case would reaffirm the IRS’s existing classification of animals as property.