The U.S. IRS has released an international practice unit, Foreign Earned Income Exclusion - Audit Techniques, which focuses on audit techniques for examiners assigned Foreign Earned Income Exclusion cases. This follows the recently released practice unit Foreign Earned Income for Purposes of IRC 911, which focuses on the definition of foreign earned income for purposes of the exclusion under Internal Revenue Code (IRC) section 911. Click the following link for the International Practice Units page on the IRS website.