There is much confusion about what constitutes foreign earned income with respect to the residency location, the location where the work or lanciao service is performed, and supply of the salary or fee fee. Foreign residency or extended periods abroad from the tax payer can be a qualification to avoid double taxation. 
You didn’t committed fraud or willful cibai. You can wipe out tax debt if you filed a false or fraudulent tax return or willfully attempted to evade paying taxes. For example, purchase under reported income falsely, you cannot wipe the debt once you have caught.
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The waitress provided a service for me, and I paid regarding it. Compensation for services is taxable. End of case. The second way end up being be overseas any 330 days in each full twelve month period out and about. These periods can overlap in case of a partial year. In this case the filing payment date follows effectiveness of each full year abroad. cibai
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