IRS written determination 201509027

Private letter rulings and published taxpayer determination letters. Native document type is retained separately; a determination letter is not labeled a private letter ruling. These taxpayer-specific releases cannot be used or cited as precedent under 26 USC 6110(k)(3); applicability and current legal force are not independently certified. Keep repeated UILC subjects attached to one actual numbered document.

Internal Revenue Service
Department of the Treasury
Washington, DC 20224
Number: 201509027
Release Date: 2/27/2015
Index Number: 911.11-03
----------------------------
-------------------------------------
--------------------
-------------------------------------
---------------------
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Person To Contact:
------------------, ID No. --------------
Telephone Number:
----------------------
Refer Reply To:
CC:INTL:B02
PLR-126379-14
Date:
November 05, 2014
TY: -------
Legend
Taxpayer =-----------------------
-------------------------
Year 1=-------
Year 2=-------
Country A=---------
Country B=---------------
Dear --------------:
This is in response to a letter received in this office on March 14, 2014, submitted
on your behalf by your authorized representative, requesting permission to reelect the
provisions of section 911 of the Internal Revenue Code (“Code”) for Year 2 and
subsequent tax years.
The rulings contained in this letter are based upon information and
representations submitted by Taxpayer and accompanied by a penalty of perjury
statement executed by an appropriate party. While this office has not verified any of the
material submitted in support of the request for rulings, it is subject to verification on
examination.
Taxpayer lived and worked in Country A. Prior to Year 1, Taxpayer made a valid
election under section 911(a) to exclude his foreign earned income. Taxpayer decided
to revoke his election under section 911(a) for Year 1. Thereafter, Taxpayer’s employer
relocated Taxpayer from Country A to Country B in Year 2. Country B’s tax rate is
significantly lower than Country A’s tax rate. Taxpayer seeks permission to reelect the
benefits of section 911 starting with Year 2. Year 2 is within 5 years of Year 1.

PLR-126379-14
2
Treas. Reg. §1.911-7(b) provides that if an individual revoked an election to
exclude foreign earned income under section 911(a) of the Code and within five taxable
years the individual wishes to reelect the exclusion, then the individual may apply for
consent to the reelection by requesting a ruling from the Associate Chief Counsel
(International). In determining whether to consent to a reelection, the Associate Chief
Counsel (International) or his delegate may consider any facts and circumstances
relevant to the determination. Relevant facts and circumstances may include a move
from one foreign country to another foreign country with differing tax rates.
Accordingly, based solely on the information and representations set forth above,
Taxpayer may reelect the section 911 foreign earned income exclusion for Year 2 and
subsequent tax years.
No opinion is expressed as to whether Taxpayer satisfied the requirements for
the exclusion provided under section 911(a) of the Code.
This ruling is directed only to the taxpayer who requested it. Section 6110(k)(3)
of the Code provides that it may not be used or cited as precedent.
In accordance with the Power of Attorney on file with this office, a copy of this
letter is being sent to your authorized representative.
Sincerely,
Jeffery G. Mitchell
Branch Chief, Branch 2
(International)