If the expatriate does not file a U.S. income tax return for the year of the sale, the IRS will issue a notice of deficiency to him at his last known address for income tax on the grosssale proceeds.
The international markets formed 39% of gross bookings and 40% of total Q1 2012 revenues, and the company sees more than half of its gross bookings and revenues coming from the international points of sale in the near future.