[1 1190] PROBLEMS 1. Compare the so-called obiective" tests for determining U.S. resi- dence in Section 7701(b) and the myriad of exceptions and special rules used in applying such tests with the facts-and-circumstances approach used under prior law (which looked to the center of the alien's economic activities). Has the law really changed all that much and, if so, in which direction? 2. Assume that your client, Wolfgang, an unmarried German citizen, is present in the United States in connection with his work as an export sales employee of a German corporation for the following number of days during the calendar years at issue: year 1 (138 days), year 2 (150 days) and year 3 (120 days). He comes to the United States on temporary business visas. When in the United States, Wolfgang operates out of a small office in Boston leased by his employer. He owns a townhouse in Boston, where he keeps a car registered in Massachusetts and personal belongings such as furniture and clothes. He is a member of a country club outside Boston. He was born and raised in Munich, Germany and owns an apartment there, where he keeps a car (which is registered in Germany) and personal belong- ings (such as furniture, an art collection and clothing). He is a member of a golf club in Germany. All of his family members live in Germany. The principal office of his employer, where he is headquartered. is located in Munich, Germany. He has an international driver's license. He is taxed as a 11190 CH. 1 48 INTRODUCTION & OVERVIEW German resident in Germany and on all official documents identifies himself as a German resident. He votes in Germany. Wolfgang does not hold a green card, which would confer on him status as a lawful permanent resident in the United States, and he has not elected to be treated as a U.S. resident. (For purposes of this Problem, ignore the effect of the United States-Germany Tax Treaty on your analysis.) Will Wolfgang be treated as a U.S. resident for year 3 under Section 7701(b)? What advice would you give him to minimize the likelihood that he will be treated as a U.S. resident in year 4? 3. Mary, a citizen of Brazil, has nevon L [1 1190] PROBLEMS 1. Compare the so-called obiective" tests for determining U.S. resi- dence in Section 7701(b) and the myriad of exceptions and special rules used in applying such tests with the facts-and-circumstances approach used under prior law (which looked to the center of the alien's economic activities). Has the law really changed all that much and, if so, in which direction? 2. Assume that your client, Wolfgang, an unmarried German citizen, is present in the United States in connection with his work as an export sales employee of a German corporation for the following number of days during the calendar years at issue: year 1 (138 days), year 2 (150 days) and year 3 (120 days). He comes to the United States on temporary business visas. When in the United States, Wolfgang operates out of a small office in Boston leased by his employer. He owns a townhouse in Boston, where he keeps a car registered in Massachusetts and personal belongings such as furniture and clothes. He is a member of a country club outside Boston. He was born and raised in Munich, Germany and owns an apartment there, where he keeps a car (which is registered in Germany) and personal belong- ings (such as furniture, an art collection and clothing). He is a member of a golf club in Germany. All of his family members live in Germany. The principal office of his employer, where he is headquartered. is located in Munich, Germany. He has an international driver's license. He is taxed as a 11190 CH. 1 48 INTRODUCTION & OVERVIEW German resident in Germany and on all official documents identifies himself as a German resident. He votes in Germany. Wolfgang does not hold a green card, which would confer on him status as a lawful permanent resident in the United States, and he has not elected to be treated as a U.S. resident. (For purposes of this Problem, ignore the effect of the United States-Germany Tax Treaty on your analysis.) Will Wolfgang be treated as a U.S. resident for year 3 under Section 7701(b)? What advice would you give him to minimize the likelihood that he will be treated as a U.S. resident in year 4? 3. Mary, a citizen of Brazil, has nevon L