"A sale or exchange is by reason of a change in place of employment if, in the case of a qualified individual described in paragraph (f) of this section, the primary reason for the sale or exchange is a change in the location of the individual's employment"

You really feel like you could argue with a strait face that the primary reason for the sale in Sept of 2018, was that the taxpayer had to change work locations back in July of 2005?  I guess I need to work on my poker face.