Is the US-Mexico tax treaty being applied correctly to dual residents?

QUESTIONS PRESENTED This is a case of first impression. There are no similar cases that either party or the Court's own research could find. The Supremacy Clause of Article VI of the U.S. Constitution states: “This constitution and the laws of the United States , which shall be made in Pursuance therefore, and all | Treaties made, or which shall be made, under the | Authority of the United States, shall be the supreme | law of the land.” | Approximately 15 million people live in the 2000-mile | border region between the United States and Mexico. | Many of the citizens of this region, comprised of 4 U.S. | States, go back and forth between the two nations.on | a daily basis. Many live in the U.S. and work in Mexico, vice-versa, or both. It is not unusual for a resident of the , border region to earn his income in one country but , reside in the other or have residences in both countries due to family circumstances. The application of the US-Mexico tax treaty which went into effect in 1994, and applies to many of these people, needs clarification. The questions presented are: 1. Is the only method available by the United States-Mexico Tax Convention to not subject taxpayers to double taxation the creation of a system of credits so that each country shall relieve residents of the other from paying taxes on the same | | ii . . income through a system of tax credits ; (“RECIPROCITY”), or can dual residents of both countries apply the Treaty Articles to their facts and circumstances and choose one of the two countries as their primary home to compute their tax accordingly? 2. Did the Ninth Circuit Court of Appeals erred when it voided the basis for the Tax Court for granting Summary Judgment to Commissioner and not reversing the Summary Judgment to the Commissioner? 3. Did the Commissioner abused its discretion and acted in bad faith by not , following the pronouncements of Revenue Procedure 2006-54 and Article 26 of the Convention which provide for resolution of disputes by arbitration and subsequently the Tax Court overruled the | Mexican Tax Authorities over which it has not authority or jurisdiction? | |