An attorney from New York, along with her golden retriever, has taken legal action against the IRS, aiming to have pets recognized as legal dependents.

Amanda Reynolds, alongside her 8-year-old dog Finnegan, initiated a lawsuit in the Eastern District of New York. They contend that Finnegan is entirely reliant on Reynolds for essentials like food, shelter, healthcare, training, and transportation, as reported by Forbes.

Reynolds further argued that her dog lacks any independent means of income, lives solely with her, and incurs yearly expenses exceeding $5,000—criteria she believes align with the IRS’s definition of a dependent. The IRS currently categorizes pets as property, a classification Reynolds disputes, telling QZ that this designation doesn’t capture her dog’s significance in her life.

“For all intents and purposes, Finnegan is like my daughter and undeniably a ‘dependent,'” Reynolds stated, emphasizing that although the lawsuit might appear unconventional, it is neither “frivolous nor without merit.”

She criticized the IRS’s regulations as placing an unfair burden on taxpayers, highlighting that the agency already allows certain pets, like service animals, to qualify for specific tax benefits.

Judge James M. Wicks, who is overseeing the case, has granted a motion to pause the discovery process, as the IRS is likely to file a motion to dismiss.