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There must be more to the story...
Or he needs a new tax accountant.

Starting with the year 2006, taxpayers claiming the foreign earned income exclusion will pay tax at the tax rates that would have applied had they not claimed the exclusion. That means, instead of having their income taxed starting at the 10% rate, most expatriates will be taxed starting at the 25% tax bracket.

Trips outside the Foreign Country
Brief trips or vacations outside the foreign country will not jeopardize your status as a bona fide resident, as long as the trips are brief and you clearly intended to return to the foreign country. You can even make brief trips to the United States.

Statement to Foreign Authorities
You will not be considered a bona fide resident of a foreign country if you have submitted a statement to the foreign country that you are not a resident of that country, and the foreign government has determined that you are not subject to their tax laws as a resident.

Physical Presence Test
You are considered physically present in a foreign country (or countries) if you reside in that country (or countries) for at least 330 full days in a 12-month period. You can live and work in any number of foreign countries, but you must be physically present in those countries for at least 330 full days.

If you qualify, you will be eligible to exclude up to $91,500 annually in foreign wages. The amount of the foreign earned income exclusion changes each year, and the maximum allowable exclusions for various tax years.

You must meet one of two qualification tests to claim the Foreign Earned Income Exclusion. You must meet either the bona fide residence test or the physical presence test.

http://taxes.about.com/od/taxhelp/a/ForeignIncome_2.htm