I have a small internetbusiness that might get bigger in the next year. I am located in a fed tax state only Texas with no physical presence other than on the internet. Incredible enough some nicefellows at the IRS are making my life difficult ( I have less than 3000 $ last year)

I am seeking tips as to;

- I am ready to leave to go to Guam outside of the US ( As a citizen I have still to pay taxes but if I spend more than 180 days outside of the US what impact willthishave
Does Guam as a US territioy qualify as "outside of the US

2) What is if my father ( a non US citizen) takes over my business and I
Am an employee Again, the business is based on the net, incorporated in Delaware...

3) Let me know your ideas and if you are available to do my SIMPLE tax return for 2010 for 150 I have spent hours as a law student to make it
As simple as possible for you.

Thanks for your reply -

A U.S. citizen or resident must report worldwide income on your tax return. So it does not matter where you move, you must report income on the federal tax return.
Also when you live in a state, any income earned during that period must be reported to the state. Thus to your resident state you must report your worldwide income, even when you have income through Internet based business.