Thanks for everyones replies. To answer 510orbust's question, I am a full time resident of Canada, fly a Canadian registered a/c, I do not possess a work permit or visa to work in the US and I file and pay Canadian taxes. I have chosen to ignore the advise of this tax firm, and today received notice that I am in violation, will have missed the tax return deadline of April 15 and am in jeopardy of "the wrath of Uncle Sam". The contention that nowhere in any of my inquiries have I seen similar precedence to this interpretation seems to fall on deaf ears.