Antarctica is Not a Foreign Country!

Missed it at the time, but (via the Swedish Law Blog, itself via Opinio Juris), it seems that, for the purposes of American tax collection, Antarctica doesn't count as a foreign country.

Update: Apart from correcting my shoddy spelling (still visible in the permalink), spoilsport Frank McGahon clarifies the issue quite plausibly both on his blog and in my comments.

Update 2: Though he's not entirely accurate, as I set out on his comments.