Tony_Chocolonely

This may be a bit of a technical matter but here are the facts:
Married couple; both husband and wife were Polish citizens during the year 202X Both husband and wife lived a majority of the year 202X in the U.S. Both husband and wife applied for an adjustment of status during the year 202X; application was still pending and unprocessed by USCIS as of December 31, 202X (but notification of filing was issued during the year 202X) Both husband and wife met the substantial presence test during the year 202X and would normally be required to file Forms 1040 as U.S. tax residents for the year 202X However, their circumstances during 202X were such that, under the Article 4 tie-breaker rules of the US-Poland income tax treaty, both husband and wife were still deemed to be tax residents of Poland, not the U.S. for the year 202X The above being so, the questions are:
Has anyone with similar circumstances taken a treaty-based return position by filing Form 8833 "Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)" to file taxes in the U.S. as a nonresident (i.e. Form 1040-NR) during the year their adjustment of status application was still in-process? If so, was the nonresident alien return and the treaty-based return position accepted or rejected by the IRS? Did filing in the U.S. as nonresident aliens using that treaty-based return position prejudice their application for an adjustment of status or otherwise negatively impact the outcome of same? Is anyone aware of a prohibition in U.S. tax or immigration laws, regulations, or other authorities against taking a treaty-based return position to be treated as a nonresident alien for U.S. tax purposes while their application for an adjustment of status is still in-process? Thank you anyone for any advice and input you may have on this matter.

The medical exam took place on May 26, 2021 and the results were submitted electronically to the Department of State on May 29, 2021 so my understanding is the results remain valid until late November.

We just received the email yesterday scheduling the interview for about three weeks from now.