At 03:11 PM 12/29/96 -0800, Timothy C. May wrote:

For example, while citizen-units in the United States are free to move to new locales without permission and without registration, unlike in some countries, the tax collector expects a valid home (or at least mailing) address on tax returns.

There is no requirement that you list a home address just as there is no requirement that you have a home. A mailing address anywhere on earth is sufficient for tax purposes. The form *says* home address but no one's done any time for not putting one on the form (right Brian). Proving that you had another home than the one listed on the date you filled out the form is beyond the capability of even the federal government. The instructions even say "use P.O. Box only if the Post Office doesn't deliver mail to your home" but don't say anything about mail receiving services and so forth. If you know how, you can even wander into most rural post offices and get a P.O. box in an area that doesn't have home delivery without living in the vicinity or proving it. Addresses are much too slippery things to control very well with the US model. DCF