Amanda Reynolds, who specialises in civil litigation insurance defence, has filed a lawsuit in the Eastern District of New York – naming her eight-year-old golden retriever, Finnegan Mary Reynolds, as co-plaintiff.

Ms Reynolds’ complaint against the Internal Revenue Service (IRS) contends that Finnegan “is like a daughter” who she has provided with “food, shelter, veterinary card, daycare and boarding without tax recognition”.

Finnegan’s exclusion from the tax code “violates constitutional guarantees of Equal Protection under the Fourteenth Amendment and, simultaneously, protections against arbitrary wrongful takings under the Fifth Amendment”, it alleges.

The complaint adds: “While novel, this case is not frivolous or meritless and warrants serious consideration by this honourable court.”

In a statement, Ms Reynolds told Forbes: “I commenced this case out of a labour-of-love as a dog owner and pup-mom to a golden retriever whom I esteem as my own daughter, having raised her by myself while my friends got married and had children.

“She has been in daycare while I am at work, I have paid for her medical visits, hospital visits, food, shelter and all other facets attendant to dog ownership.”