~~111nternal Revenue Service DEPARTMENT OF THE TREASURY LB&I International Practice Service Process Unit - Overview IPS Level Number Title UIL Code Number Shelf N/A Individual Outbound Volume 9 Jurisdiction to Tax UIL Code 9431 Part 9.7 U.S. Possessions Level 2 UIL 9431.07 Chapter N/A N/A Level 3 UIL Sub-Chapter N/A N/A Unit Name U.S. Territories — Determining Bona Fide Residency Status Document Control Number (DCN) JTO/PUO/P 9.7_07(2015) Date of Last Update 03/05/15 Note: This document is not an official pronouncement of law. and cannot be used, cited or relied upon as such. Further. this document may not contain a comprehensive discussion of all pertinent issues or law or the IRS's interpretation of current law. EFTA00804291