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Jannsen, a Country X citizen and resident, is present in the United States while visiting friends from February 1 2 to 2 0 , 2

Jannsen, a Country X citizen and resident, is present in the United States while visiting friends from February 12 to 20,2023(9 days), and then returns to Country X. He is next present in the United States on business from May 10,2023 to September 3,2023(117 days), and again returns to his home in Country X. He arrives in the United States on November 1,2023 and remains in the United States through the end of the year (61 days). Prior to November 1,2023 he maintained a closer connection with Country X than with the United States. Jannsen was not present in the United States at any time prior to 2023.
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Jannsen considered to be a U.S. resident alien from 2/12/2023 to 12/31/2023.
Jannsen considered to be a U.S. resident alien from 5/10/2023 to 12/31/2023.
Jannsen considered to be a U.S. resident alien from 11/1/2023 to 12/31/2023.
Jannsen is not a U.S. resident alien at any time in 2023.

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