Part III. Administrative, Procedural, and Miscellaneous

Date of Departure

Country On or After

Republic of the

Congo June 7, 1997

Sierra Leone May 28, 1997 Tajikistan November 26, 1997

.05 Accordingly, for purposes of § 911 of the Code, an individual who left one of the foregoing countries on or after the specified departure date shall be treated as a qualified individual with respect to the period during which that individual was present in, or was a bona fide resident of, such foreign country if the individual establishes a reasonable expectation of meeting the requirements of § 911(d) but for those conditions.

.06 To qualify for relief under § 911(d)– (4) of the Code, an individual must have established residency or have been physically present in the foreign country on or prior to the date that the Secretary of the Treasury determines that individuals were required to leave the foreign country. Individuals who establish residency or are first physically present in the foreign country after the date that the Secretary prescribes, shall not be treated as qualified individuals under § 911(d)(4) of the Code pursuant to § 911(d)(4)(C). For example, individuals who are first physically present in Albania after March 12, 1997, are not eligible to qualify for the exemption prescribed in § 911(d)(4) of the Code. .07 In order to assist those individuals who are filing prior year or amended tax returns, the Internal Revenue Service is republishing the country added to the list in 1996 for which the eligibility requirements of § 911(d)(1) of the Code are waived under § 911(d)(4) for the year 1996:

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, sections 911, 1.911–1)

Rev. Proc. 98–38