[seanmcdirmid]

Technically, they would be evading taxes in both the U.S. and Thailand. You have to be tax resident in another country to take the FEI deduction, and countries without taxes don't count.

But you can always try to get away with it. I like to sleep at night however (and of course, china takes my taxes straight out of my paycheck). I'm not sure if a thai prison would scare me more than an IRS audit :)