You heard wrong. FDX only cares about residency, it doesn't matter where he trains, it matters where he pays taxes and whether he claims an income tax exclusion or not (330 days out of country). If he lives in the US, he's a resident, plain and simple.

Like Fedex would ever check where he trained, come on now. Jesus, Fedex use to train people in Germany and Finland. Also, nice job resurrecting a 3 year old thread.

Check here for more info: Publication 54 (2007), Tax Guide for U.S. Citizens and Resident Aliens Abroad