Neustar (the registry) conducts spot checks from time to time so there is always a risk that you get audited, even with a US-based address.
Now many domainers don't pay attention to the restrictions but they are enforced.
If you want to register just one .us domain your best bet is to find a trustworthy person to assume ownership. If you want to invest in .us and own quite a few, you could set up a US corporation and the eligibility issue is solved.






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