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Eram v Commissioner of Internal Revenue

Case No. 16524-12 (U.S. Tax Ct., Apr. 7, 2014)

Respondent determined a deficiency of $21,095 in petitioner’s Federal income tax for 2009 and an accuracy-related penalty of $4,219. After concessions, the issues remaining for decision are: (1) whether petitioner was a qualified individual whose abode was outside the United States during the relevant period between June 2008 and June 2009 for purposes of claiming an exclusion of foreign earned income under section 911(a) for 2009, and (2) whether petitioner is liable for an accuracy-related penalty under section 6662(a) for 2009.


Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. Petitioner resided in California at the time he filed the petition.

I. Petitioner’s Background

Petitioner was born in Iraq in 1959. He grew up speaking Arabic and studied English while in school. In 1978, at the age of 19, he moved to the United States and settled in San Diego, California, with his first wife. They had one child together. Petitioner has two brothers, both of whom moved to the United States sometime thereafter. Petitioner obtained a California driver’s license soon after arriving in the United States and was naturalized as a U.S. citizen in 1985.


Judge(s): Juan F. Vasquez
Jurisdiction: U.S. Tax Court
Related Categories: Taxation
Circuit Court Judge(s)
Juan Vasquez

Petitioner Lawyer(s) Petitioner Law Firm(s)
Amad Eram Pro se

Respondent Lawyer(s) Respondent Law Firm(s)
Kathleen Tagni Internal Revenue Service



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or intentional disregard. sec. 6662(c). “understatement” means the excess of the v. commissioner, 68 fed. appx. 44 (9th cir. 2003), and aff’d sub nom. umbach v. petitioner’s deployment ended at the beginning of 2006, but he did not commissioner, 1987 tax ct. memo lexis 234, at *9-*10. in this case, - 10 - under his employer’s contract with the department of defense. id. at *3. while facts and the attached exhibits are incorporated herein by this reference. petitioner t.c. memo. 1989-216, 1989 tax ct. memo lexis 216; benham v. the company ended on june 4, 2009. petitioner is not entitled to the section 911 exclusion because his stay in iraq was to some limited financial services, such as check cashing. however, because his in iraq until march 22, 2010. from all federal income tax for those years under section 112 because he was military base and into a large house also inside the green zone. taes had respondent argues that petitioner’s ties to the united states were strong home in utah, where she ran a lobbying business. id. at *5. during the years in contributions of $3,950 and miscellaneous itemized deductions totaling $41,365.4 respondent has shown that petitioner failed to keep adequate books and records. related penalty in his petition, we find that it was tried by consent. see rule 41(b). employed by a private airline flying civilian aircraft under contract with the nevertheless, when petitioner returned to the united states, he moved into the (continued...) respondent argues that petitioner was confined to the green zone when not memo lexis 42, at *10 (citing deamer v. commissioner, 752 f.2d 337, 339 (8th was also able to see his father’s brother who still lived in iraq outside the green (1966), and rev. rul. 73-529, 1973-2 c.b. 37). return there. (1989). temporary presence of the individual in the united states does not of state to provide translation services in iraq. the contract period originally manage all of his financial affairs using only his u.s. bank account. torres advanced enterprise solutions, llc (taes), is a defense contractor thus, a taxpayer must both (1) maintain a tax home in a foreign country and (2) such period. 1989-216; bujol v. commissioner, t.c. memo. 1987-230. department of defense in support of the u.s. military in a combat zone during the states) with his or her ties to the foreign country in which he or she claims a tax - 13 - business was to sail in foreign and international waters, were itinerants, and purchased the house in order to provide housing for its employees. taes had generalist working for taes, stating that he needed to return to san diego to look and (2) whether petitioner is liable for an accuracy-related penalty under section defense. in 2007 or 2008 taes entered into a contract with the u.s. department reasonable cause and in good faith. sec. 6664(c)(1); higbee v. commissioner, petitioner’s abode was not in the united states. therefore, petitioner’s tax home claim for the section 911 exclusion rests on whether his tax home was in a foreign any children together. they separated at the beginning of 2008, and they divorced (continued...) and petitioner is entitled to the foreign earned income exclusion for 2009. abode remained in the united states, we took note of the strong domestic familial familiar with iraqi culture. moreover, he has deep ties to iraq including family pursuant to section 6662(a) and (b)(1) and (2), a taxpayer may be liable for military base inside the green zone. in 2009, after control of the green zone was - 17 - not maintain a home in the united states during the relevant period. ties to the united states were strong during the relevant period.6 domestic ties (i.e., his or her familial, economic, and personal ties to the united transferred to the iraqi government, taes moved its employees out of the driver’s licenses. id. at *5. through contracts with the u.s. department of state and the u.s. department of vii. conclusion 911(b)(2)(d) limits the amount of foreign earned income that may be excluded. in allowance. he accrued two days of vacation each month for a total of 24 days employees, and military personnel. in 2008, when petitioner first arrived in the section 911 to mean: without merit. temporary and, therefore, his tax home was not in iraq. see peurifoy v.7 paid during the taxable year in carrying on a trade or business, including travel keep adequate books and records or to substantiate items properly. sec. 6662(c); an address box with a u.s. zip code which he could use to receive mail in iraq. - 23 - petitioner timely filed form 1040, u.s. individual income tax return, for transitory. see, e.g., harrington v. commissioner, 93 t.c. 297; daly v. amad zaker eram, petitioner v. have a vehicle registered under his name in the united states, which one of his explanation, ex parte statements made on brief are not admissible as evidence. was in iraq, petitioner is a qualified individual for purposes of section 911(d)(1), amounts not relevant to this case. 6662(a) for 2009. or disregard of rules or regulations or (2) a substantial understatement of income was minimal, and he saw his family only during his two vacations. moreover, vessel, even when docked at foreign ports. id. their living expenses were paid by u.s. department of state issued him a letter of authorization (loa), which is a after arriving in the united states and was naturalized as a u.s. citizen in 1985. the united states, and he was not eligible for the foreign earned income exclusion. ended on april 17, 2009, but was subsequently extended through april 17, 2011. [*15] in struck v. commissioner, tax ct. memo lexis 42, at *2, the taxpayers of claiming an exclusion of foreign earned income under section 911(a) for 2009, as a u.s. department of state contractor, petitioner had access to an apo-- particular period, if the taxpayer’s ties to the united states remain strong, we have - 16 - the commissioner bears the initial burden of production. sec. 7491(c). if *13, *16. as to the tax home requirement, we found that the taxpayers, whose [*9] vista house). legal title to the chula vista house was in antonio’s name.3 stay in iraq was not temporary, and his tax home was in iraq. those determinations are erroneous. rule 142(a); welch v. helvering, 290 u.s. drop”, he and his third wife reported that address as their residence on their joint the relevant period were limited. respondent has presented some evidence of in iraq indefinitely with the expectation that the contract would continue to be relative’s property, and maintained california bank accounts as well as california months. in effect for the year in issue, and all rule references are to the tax court rules of we note, however, that petitioner’s domestic familial ties were renewed6 interactions with local iraqis during the relevant period and saw his uncle and his tax. “negligence” is defined as any failure to make a reasonable attempt to section 911(a) provides in part that a qualified individual may elect to *4. they did not stay at the townhouse when they visited the united states on severed most of his ties to the united states, and that his ties to the united states together. petitioner has two brothers, both of whom moved to the united states - 8 - federal income tax return for 2008, although they had already separated. he did amad zaker eram, pro se. crews to clean and maintain the house, and employees were provided with meals $4,219. after concessions, the issues remaining for decision are: (1) whether1 baghdad that was designated a safe area for u.s. government contractors, federal authorization was required to enter or exit. nevertheless, some businesses were bank in the united states provided him with online services, he was able to home because of security restrictions. when his uncle and family came to visit, - 18 - harrington v. commissioner, 93 t.c. at 308. principal place of employment and not where his or her personal residence is 2009 (2009 return). on his 2009 return, he claimed a deduction for charitable government forced taes and its employees to vacate the house. petitioner and petitioner’s other domestic ties, including petitioner’s u.s. bank account, driver’s as to the second requirement, respondent does not dispute that petitioner wife in 1987. he and his second wife had three children together before divorcing we hold for petitioner as to the section 911 exclusion, petitioner has no resided in california at the time he filed the petition. 18, 2011. on september 5, 2012, petitioner prepared a form 1040x, amended underpayment and hence no accuracy-related penalty as to his excluded foreign ii. gross income in general ii. petitioner’s foreign work experience general, “the amount received by * * * [an] individual from sources within a an individual, however, shall not be treated as having a tax home in a [*20] husband’s situation in daly. we disagree. petitioner has introduced 116 t.c. at 448. petitioner did not offer any evidence that he acted with contractor who had worked in both afghanistan and iraq. see daly v. was present in iraq for at least 330 days during the 12-month period ending on the decision will be entered respondent began examining petitioner’s 2009 return on or around october present in a foreign country during at least 330 full days in a 12-month period. violence in the country after hussein was deposed--but they did hope to eventually t.c. memo. 2014-60 petitioner’s testimony demonstrates that his domestic familial ties during foreign country for any period during which his or her abode is within the united petitioner was stationed in the international zone, known colloquially as the edward anton, was already working for the united states in iraq, and petitioner (...continued)1 resident of a foreign country or countries for an uninterrupted claims. - 3 - loa permitted him to work in iraq until february 9, 2009, but his authorization to iraq were limited and transitory during the relevant period. petitioner also raised an alternative argument. he appears to argue that he7 permitted to live with him on the bases. id. instead his wife remained in their commissioner, 357 f.3d 1108 (10th cir. 2003). exclusions from income are commissioner, t.c. memo. 1989-215; bosarge v. commissioner, t.c. memo. day he left iraq (the relevant period), and concedes that he meets the physical specking v. commissioner, 117 t.c. 95, 101-102 (2001), aff’d sub nom. haessly during the relevant period and, on brief, emphasizes the strength of petitioner’s - 14 - - 9 - during 1986 and 1987 petitioner made two trips to visit his parents in iraq. [*6] petitioner’s duties involved going out of the green zone on missions as part when petitioner first arrived in iraq in early 2008, he lived on a u.s. during the relevant period, petitioner’s contact with his family in the united states touch long after emigrating. petitioner also credibly testified that he had many studied english while in school. in 1978, at the age of 19, he moved to the united expenses incurred while away from home in the pursuit of a trade or business. see on missions and prohibited from having any foreign contacts. consequently, (5th cir. 1988); bujol v. commissioner, t.c. memo. 1987-230, 1987 tax ct. respondent argues that petitioner’s living situation was similar to the taxpayer hoped that taes could switch him to a contract under which he could work states during 2008 or 2009 and is not eligible for the exclusion. see secs. 112(a), source derived. thus, citizens of the united states generally are taxed on income comply with the provisions of the internal revenue code; this includes a failure to and their compensation included travel expenses to return to the united states. id. (...continued)5 earned outside the united states unless the income is specifically excluded. alternating months on and off duty. taes did not do so, and his employment with charitable contribution deduction and miscellaneous itemized deductions, months working in iraq, and then every six months thereafter. he took a vacation sons used while petitioner was in iraq. petitioner also credibly testified as to his strong ties to iraq during the - 12 - i. burden of proof 1989-15; hummer v. commissioner, t.c. memo. 1988-528, 1988 tax ct. memo issue the taxpayer husband also worked in his employer’s offices in utah between t.c. memo. 2007-42, 2007 tax ct. memo lexis 42; moudy v. commissioner, defense intelligence agency (dia). as part of this job he obtained a government findings of fact - 11 - - 21 - security was tight in the green zone. the entrances were guarded, and states. sec. 911(d)(3); see also harrington v. commissioner, 93 t.c. 297, 307 green zone, the area was under the jurisdiction of the u.s. military. control was their vacations, but would sometimes camp on the undeveloped land. id. in abode in a real and substantial sense. id. successively later end dates. we find that, during the relevant period, petitioner’s [*12] foreign country or countries during at least 330 full days in - 19 - earned income. as to the underpayment relating to petitioner’s conceded caselaw. petitioner was provided with ground transportation when required, and he petitioner and his first wife divorced in 1986, and he married his second el cajon is a suburb of san diego.2 hoped to do the same. however, petitioner’s employer assigned him to a post in deployed, the taxpayer husband lived and worked on u.s. military bases. id. at *4. ties to the foreign country were transitory or limited during that period. in 2004 petitioner began working in virginia under a contract with the states and settled in san diego, california, with his first wife. they had one child i. petitioner’s background more than one location during the tax year, the individual’s tax home is at his or foreign earned income. some of the facts have been stipulated and are so found. the stipulation of to reflect the foregoing, section 162(a)(2) provides for a deduction for ordinary and necessary expenses taxpayers also met the physical presence test under section 911(d)(1)(b), id. at 14 months working in qatar by spending 6 months in the mexican border town of commissioner, t.c. memo. 2013-147; moudy v. commissioner, t.c. memo. satisfaction of the secretary that he has been a bona fide in may 2009 petitioner sent an email to rita nisan, a human resources issue, the taxpayer husband’s abode was in the united states, his tax home was in amount of the tax required to be shown on the return over the amount of the tax background as a native iraqi. (amended returns). on his amended returns petitioner claimed that he was exempt during a particular period. see harrington v. commissioner, 93 t.c. at 307-308; petitioner’s ties to his family in the united states had weakened several years - 6 - other section 911 cases where the taxpayers’ foreign ties were limited and petitioner conceded $3,950 of charitable contributions and $41,365 of1 inside the house, although petitioner would occasionally buy his own food. petitioner escorted them to and from the gate of the green zone. on a mission, he stayed inside the green zone. memo lexis 234, aff’d without published opinion, 842 f.2d 328 (5th cir. 1988). *16, we found that they qualified for the foreign earned income exclusion, id. at taxpayer’s liability for tax if the taxpayer meets certain preliminary conditions. vasquez, judge: respondent determined a deficiency of $21,095 in iraq during the relevant period were strong, especially in the light of his the sec. 112 exclusion). numerous encounters with local iraqis on his missions. when petitioner was not open inside the green zone, and apartments were available for rent. ties to his family in the united states. respondent also argues that petitioner’s ties of san diego. he stayed in mexicali for approximately six months. then, in mid- - 15 - - 22 - the taxpayer husband was not permitted to leave the bases, nor was his family mexicali, rather than returning to see his family in san diego. united states during the relevant period, and the other evidence in the record, we section 911 nor the regulations thereunder define “abode”. thus we turn to our prohibited from visiting him in iraq. miscellaneous itemized deductions. while petitioner did not address the accuracy- - 20 - states during the relevant period between june 2008 and june 2009 for purposes credible evidence that he had strong ties to iraq during the relevant period, and post in iraq became available, and petitioner volunteered. one of his brothers, “iz” or the “green zone” (green zone). the green zone was a large section of did not own a vehicle in iraq or obtain an iraqi driver’s license. he did, however, san diego and visited his family. his family living in the united states was we held that the taxpayers had met the requirements of section 911. id. at the u.s. department of state contract also provided petitioner with access u.s. individual income tax return, for 2008 and a form 1040x for 2009 relevant period. he is a native of iraq, a native speaker of iraqi arabic, and (a) a citizen of the united states and establishes to the deficiency are presumed correct, and the taxpayer bears the burden of proving that contract beginning in february 2008. he was paid an annual salary of $182,000. in april 2009, two months before his return to the united states, petitioner “severely limited and transitory” during the period at issue, while his ties to utah chula vista is a suburb of san diego.3 tax regs. if an individual has no regular or principal place of business because of iv. parties’ arguments in 1989, after the iran-iraq war had ended, petitioner’s parents left iraq and joined qatar instead. he worked on a u.s. military base in qatar for approximately 14 section 911(d)(3) defines the term “tax home” as an individual’s home for the nature of the business, then the individual’s tax home is his or her place of the charitable and miscellaneous itemized deductions were lost because of poor tax return or $5,000. sec. 6662(d)(1)(a). rul. 75-432, 1975-2 c.b. 60. if an individual is engaged in a trade or business at commissioner, t.c. memo. 2013-147. in daly, the taxpayer husband worked home in order to determine whether his or her abode was in the united states [*11] iii. section 911 [*8] in august 2008 and again in february 2009. on both occasions he traveled to 2) 1107, 1113. section 911(b)(1)(a) defines “foreign earned income” to mean, in this case is decided on the preponderance of the evidence and is not affected by period which includes an entire taxable year, or 1.911-2(b), income tax regs. petitioner’s principal place of employment during services performed by such individual” during the period set forth in section rule 143(c). kathleen a. tagni, for respondent. remained strong. id. at *12. consequently we found that, during the period at her regular place of business or, if the individual has more than one regular place 2009 the maximum amount of foreign earned income that could be excluded was addition to the real property, they owned two vehicles, which they garaged at a whether his abode was in the united states during the relevant period. neither 2006, he got a new job in san diego and returned to the united states. $91,400. sec. 911(b)(2)(d)(ii); rev. proc. 2008-66, sec. 3.28, 2008-2 c.b. (vol. exclude from gross income his or her foreign earned income. section 911(d)(1). section 911(b)(1)(b) excludes from foreign earned income certain in daly, and other section 911 cases where we found that the taxpayer’s had learned was struggling with personal issues and needed his father’s help. he foreign country or countries which constitute earned income attributable to a “substantial understatement” of income tax is defined as an understatement of commissioner, 93 t.c. at 309; daly v. commissioner, at *12; moudy v. period between june 2008 and june 2009, petitioner’s ties to iraq were strong section 7491(a). memorandum findings of fact and opinion [*4] security clearance from the dia. sometime during the year an opening for a remained limited throughout the relevant period. he also argues that his ties to a combat zone. however, he was not a member of the armed forces of the united uncle’s family on multiple occasions. we thus find this case to be different from iii. employment with torres - 2 - also commissioner v. flowers, 326 u.s. 465, 470-472 (1946). for purposes of lexis 556; lemay v. commissioner, t.c. memo. 1987-256, aff’d, 837 f.2d 681 [*16] the ties the taxpayers had to the united states, and found that the taxpayers [*7] he used this address to receive packages with items he needed, such as boots even though a taxpayer may have some limited ties to a foreign country during a see also daly v. commissioner, t.c. memo. 2013-147; struck v. commissioner, burden of proof to the commissioner as to any factual issue relevant to a - 7 - *20. income tax regs. v. additional arguments [*18] commissioner, 1989 tax ct. memo lexis 216, at *21-*22; bujol v. immediately return to the united states. he instead traveled to mexicali, a town is also eligible under sec. 112 for the exclusion of income earned while serving in including his brother edward anton. some of his coworkers were local iraqis. he - 4 - commissioner of internal revenue, respondent however, less than a month after petitioner had moved into the building, the iraqi - 5 - california, to receive mail. in addition to using the el cajon address as his “mail which is where petitioner lived until he left iraq. was subsequently renewed two more times. his final loa permitted him to work under rule 155. was to help in rebuilding fire stations in baghdad. petitioner served as an “if in a year a taxpayer has neither a regular or principal place of business5 license, vehicle, and purchase of the chula vista house for his son. however, in practice and procedure. commissioner, 358 u.s. 59, 60 (1958). petitioner worked in iraq subject to a [*22] tax that exceeds the greater of 10% of the tax required to be shown on the taes also provided petitioner with vacation time and a $2,000 travel him and his brothers in the united states. petitioner and his family stayed in touch each year. he was permitted to use vacation time starting at the end of his first six before the relevant period, in the light of petitioner’s decision in 2006 to follow up storage. see supra note 4. while we do not question the veracity of his the automotive company. id. they were given two weeks of vacation each year, petitioner conceded these deductions at trial. see supra note 1.4 while his ties to the united states were limited. accordingly, we find that the underpayment as to which the taxpayer shows that he or she acted with the accuracy-related penalty is not imposed with respect to any portion of presence test. see sec. 911(d)(1)(b). consequently, the validity of petitioner’s sailed primarily in foreign waters, and the taxpayers lived and worked aboard the petitioner argues that, in the years leading up to the relevant period, he had vietnam war was not a member of the armed forces and therefore not entitled to petitioner’s federal income tax for 2009 and an accuracy-related penalty of the commissioner satisfies his burden, the taxpayer then bears the ultimate burden [*3] sometime thereafter. petitioner obtained a california driver’s license soon at the beginning of 2008, when petitioner first left for iraq, he had divorced of business, at his or her principal place of business. see sec. 1.911-2(b), income who still live there, as well as friends with whom he and his family have stayed in [*19] find that these other ties are not enough to support a finding that petitioner’s petitioner first left the united states for iraq on february 26, 2008. the [*2] petitioner was a qualified individual whose abode was outside the united more than one occasion, and during the relevant period, petitioner intended to stay [*5] taes hired petitioner to work as an arabic/english linguist under the based in virginia. taes primarily provides security and linguistic services were employed by an automotive company to operate a yacht. id. the yacht chula vista house and reported it as his address on his tax return for 2009. held that his or her abode remained in the united states, especially when his or her 7701(a)(15); see also land v. commissioner, 61 t.c. 675 (1974) (a pilot sometime in 2009. him inside the green zone, although petitioner was unable to go to his uncle’s when his son’s sudden and urgent need for help prompted petitioner to return to either (a) establish a bona fide residency for an entire taxable year or (b) be the exclusion. id. handed over to the iraqi government on january 1, 2009. travel document that shows where the holder is permitted to travel to in a foreign extended. this is illustrated by the three loas issued to him, which had interpreter for his team and also as a cultural adviser. in this capacity he had itinerant whose tax home is located wherever the taxpayer is physically located considering all the facts and circumstances, we find that during the relevant nor any abode in a real and substantial sense, a taxpayer may be classified as an consequently had a foreign tax home. id. at *10-*11. as to abode, we examined5 and, to the extent not mentioned above, we conclude they are moot, irrelevant, or recently we considered a section 911 case involving a government unless otherwise indicated, all section references are to the internal revenue code petitioner’s credible testimony shows that his ties to his family in the united states of persuasion. higbee v. commissioner, 116 t.c. 438, 446-447 (2001). because respondent has not persuaded us otherwise. 111, 115 (1933). there are exceptions to this rule. section 7491(a) shifts the end of the relevant period and do not change the outcome. [*13] located.” mitchell v. commissioner, 74 t.c. 578, 581 (1980); see also rev. united states tax court were limited during the relevant period. sec. 1.6662-3(b)(1), income tax regs. “disregard” means any careless, reckless, from day to day.” struck v. commissioner, t.c. memo. 2007-42, 2007 tax ct. section 61(a) provides that gross income means all income from whatever had only limited domestic ties during the period at issue. id. at *13. because the and pants. otherwise, he used the address of his parents’ home in el cajon,2 petitioner states for the first time on brief that his records substantiating8 docket no. 16524-12. filed april 7, 2014. country during the relevant period between june 2008 and june 2009. the light of petitioner’s testimony about his familial ties, his lack of a home in the his deployments. id. at *4. helped his son, antonio, to purchase a house in chula vista, california (chula the united states. we find that these familial ties were reestablished only at the [*21] contract with a specific end date. however, that contract was extended on he also claimed a foreign earned income exclusion of $38,571 on form 2555, necessarily mean that the individual’s abode is in the united states. sec. section 911(d)(1) defines the term “qualified individual” for purposes of petitioner was born in iraq in 1959. he grew up speaking arabic and [*14] in prior section 911 cases, we have examined and contrasted a taxpayer’s a penalty of 20% of the portion of an underpayment of tax due to: (1) negligence while they spent most of the year outside the united states, they did own in reaching our holding herein, we have considered all arguments made, undeveloped land and a townhouse in the united states that they rented out. id. at three children, and his contact with his children was greatly reduced. as a general rule, the commissioner’s determinations in a notice of in mexico just across the border from the united states, and about 120 miles east iv. tax return preparation construed narrowly, and taxpayers must bring themselves within the clear scope of with friends and family who remained in iraq. they did not return to iraq-- vi. penalty of a provisional reconstruction team stationed in baghdad. the team’s purpose working in a qualified combat zone. respondent did not issue refunds for these in addition to the above arguments, respondent argues in the alternative that during any period of 12 consecutive months, is present in a in 2000 petitioner married his third wife. he and his third wife did not have cir. 1985), aff’g t.c. memo. 1984-63, hicks v. commissioner, 47 t.c. 71, 73 [*17] we found that the taxpayer husband’s ties to iraq and afghanistan were an individual whose tax home is in a foreign country and who is-- his coworkers were relocated to a group of trailers on a nearby piece of property, country and what government services he or she may access there. his original imposed which is shown on the return, reduced by any rebate. sec. 6662(d)(2)(a). his first two wives, rarely saw his children, and was separated from his third wife. therefore, respondent has met his burden of production. see sec. 1.6662-3(b)(1), during his off-hours, petitioner had time to interact with his coworkers, (b) a citizen or resident of the united states and who, after his children. he was particularly concerned about one of his sons who he penalty on the amount of his underpayment attributable to the items he conceded. purposes of section 162(a)(2) (relating to travel expenses while away from home). [*10] opinion in 1998. following the divorce his second wife retained primary custody of their zone with his family. on multiple occasions his uncle and family came to visit the relevant period was in iraq. therefore, whether his tax home is in iraq rests on initially out of fear of the hussein regime’s brutality, and later to avoid the section 162(a)(2), an individual’s tax home is “the vicinity of the taxpayer’s ties that the taxpayers maintained during the period. see, e.g., harrington v. [*23] reasonable cause and good faith. we therefore find that he is liable for a8

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