A person, neither a citizen nor a resident of the United States, comes into the country for less than 31 days in the current year (and less than 183 days in the last three years) and opens a savings account at First Miskatonic Bank in Arkham, Massachusetts. The alien deposits large sums of money in the bank and has the interest sent to him on a monthly basis. Should this non-resident alien pay income tax on the interest? Seems reasonable enough to me ... and to the IRS.