For those of you curious about such things, IRS rules provide that Manny would have a "substantial presence" in the United States and would therefore be subject to tax on his worldwide income – not just his US-based income – under the following circumstances:
If one-sixth of his days spent in America in 2007, plus one-third of the days spent in our country in 2008, are added to 100 percent of the days he was here in 2009, and if the resulting figure equals or exceeds 183 days (roughly six months, or half a year), that would establish what IRS calls a "substantial presence" and subject his worldwide income to U.S. income taxes.
That may be a good thing for our economy and trade deficit, but not so good for Manny and his missus. By training outside our borders for the next four weeks, Manny will avoid the dreaded "substantial presence" designation.
Manny has set up training camp in Baguio, a mountainous summer resort in the Philippines, about 250 kilometers north of Manila. Pacquiao chose Baguio because of its elevation and his belief that he would be able to train in seclusion because of its remote location.
Wrong. He was mobbed by thousands of fans upon his arrival and greeted by a full Philippine media contingent. It looks like Manny will be training amid the usual chaos he is familiar with at the Wild Card Gym where LA-based Filipinos attend his workouts.
Next Tuesday, Sept. 29, I will be on a plane to the Philippines to see for myself how Manny is doing in Baguio and will report back to you. Why go halfway around the world on a 15-hour flight, when I know Manny will be back in the States in just over a month?
Simple. Because to observe Manny in training is to witness something I have never seen in my 44 years of boxing. His workout is conducted full speed for five hours, without any breaks. No athlete in any sport engages in a routine as vigorous as Manny’s, and he does it six days a week for more than seven weeks of training.
This kid plays hard and he works even harder, which more than anything accounts for his unbelievable stamina in the ring on fight night. The drills and workout sessions that Manny endures under the watchful eyes of trainers Freddie Roach, Buboy Fernandez, and Nonoy Neri are a wonder to behold.