@superduper , would humbly suggest that you read through the 26USC section 7701, espcecially sub. sections 2(B)(i), 2(B)(ii) and 2(C). None of these sections clearly state that a spouse whom has never been legally admitted to the US is ineligible for exercising the first year option but in between the lines it is pretty clear this is what is implied. So I am sorry to say that I hold my position. Of course I am fully aware that you will indeed proceed with your understanding of the law ( because it is indeed beneficial to you ). Perhaps you would consider consulting a tax professional familiar with international and non-resident taxation.
regards,
Namaste
pk
