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At the time that the petition was filed, petitioners resided
in Colorado Springs, Colorado.
In October 1997, Mr. Abeyta began working as a software
engineer for TRW Systems Overseas Inc. (TRW), a company based in
Redondo Beach, California. At all relevant times, TRW was an
institutional contractor with Department of Defense agencies,
where TRW assigned its personnel to work at these agencies on
specific projects.
In early March 1998, Mr. Abeyta accepted a position with TRW
to work at the Joint Defense Space Research Facility/Joint
Defense Space Communications Station (JDSRF/JDSCS) located at the
United States-Australian Joint Defence Facility at Pine Gap Air
Force Base in Australia (base). On March 28, 1998, petitioners
and their three children relocated to Australia where they lived
for approximately 4-1/2 years.
As a condition of Mr. Abeyta’s employment, petitioners were
required to sign a closing agreement wherein they agreed to waive
their right to elect a foreign income exclusion under section
911(a). The closing agreement stated, in part, as follows:
WHEREAS, said taxpayer has not made any election
under Code section 911(a) with respect to income
derived from services performed by said taxpayer for
the employer at the JDSRF/JDSCS in Australia for the
taxable year(s) ending 31 December 1998, 31 December
1999, 31 December 2000, hereinafter referred to as the
taxable period(s); and
WHEREAS, prior to the execution of this closing
agreement, the said taxpayer voluntarily agrees to
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