Rogers v. Comm'r, Internal Revenue Serv., No. 13-1241 (D.C. Cir. 2015)
Annotate this CaseIn 2007 Rogers, a U.S. citizen, lived in Hong Kong and worked as a flight attendant for United Airlines. She flew and worked in and over foreign countries and also in and over the United States and over international waters. She and her husband filed a tax return reporting all of her flight attendant earnings as “foreign earned income.” The IRS determined a tax deficiency of $3,428.30 on the portion of Rogers’s earnings attributable to her work outside foreign countries, as well as a 20% penalty. Rogers argued that 26 U.S.C. 911(a)(1), (b)(1)(A) authorized exclusion of Rogers’s flight attendant earnings as “foreign earned income,” because it was received “from sources within a foreign country or countries,” Rogers’s Hong Kong-based job. and that they should not be charged the negligence penalty. The Tax Court disagreed, finding that they could only exclude the portion of Rogers’s earnings that were related to her time spent working in or over foreign countries. The D.C. Circuit affirmed.
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