The term "residence" and "domicile" are not synonymous; however, to be a resident, the taxpayer must have some degree of permanent attachment to the country of residence. Park v. Commissioner [Dec. 39,264], 79 T.C. 252, 287 (1982), affd. without published opinion 755 F.2d 181 (D.C. Cir. 1985). An individual may be a resident of the United States without terminating his or her residence in another country.

Here, where the facts regarding petitioner's actual presence in the United States in 2009 are less direct, reliance, in part, on section 1.871-5, Income Tax Regs., is warranted. Cf. Park v. Commissioner, 79 T.C. 252, 288 (1982) (finding that it was unnecessary to decide whether the taxpayer acquired residence in the United States at some time before the year in issue because the facts were sufficient to determine whether the taxpayer was a resident during the year in issue), aff'd without published opinion, 755 F.2d 181 (D.C. Cir. 1985). There is an exception that permits individuals to avoid resident status even if they meet the substantial presence test.