<P> NOTE: "Employees of the U.S. Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion / deduction under section 911 because "foreign earned income" does not include amounts paid by the U.S. Government as an employee . But see Other Employment, later" </P> <P> Protocol Precedence Lists for civilian and military personnel have been developed by each of the Department of Defense organizations to establish the order of government, military, and civic leaders for diplomatic, ceremonial, and social events . Protocol is a code of established guidelines on proper etiquette . Precedence is defined as priority in place, time, or rank . In the government, military and diplomatic corps, precedence among individuals' positions plays a substantial role . Equivalency between civilian pay grades and military rank is only for protocol purposes and informally for delegated supervisory responsibilities . While the authority of military rank extends across services and within each service, the same does not exist for civilian employees and therefore, there is no equivalency of command or supervisory authority between civilian and military personnel external to the local organization . The "Department of the Army Protocol Precedence List" is developed by the Army Protocol Directorate . Another form of the Army "Precedence List" can be found in Appendix D of DA PAM 600 - 60: A Guide to Protocol and Etiquette for Official Entertainment . The Department of the Navy "Civilian and Military Pay Grades" list can be found in Annex D of OPNAVINST 1710.7 A: Social Usage and Protocol . The Department of the Air Force "Military and Civilian Rank Equivalents" can be found in Attachment 10 of AFI 34 - 1201 . Consolidated DOD lists have been compiled by JMAR . </P> <Table> <Tr> <Th> Geneva Convention Category </Th> <Th> MILITARY </Th> <Th> GS </Th> </Tr> <Tr> <Td> V: General Officer </Td> <Td> O - 7 through O - 10 </Td> <Td> Senior Executive Service </Td> </Tr> <Tr> <Td> IV: Field Grade Officer </Td> <Td> O - 6 O - 5 O - 4 </Td> <Td> GS - 14 / GS - 15 GS - 13 GS - 12 </Td> </Tr> <Tr> <Td> III: Company Grade Officer </Td> <Td> O - 3 O - 2 O - 1 </Td> <Td> GS - 10 / GS - 11 GS - 8 / GS - 9 GS - 6 / GS - 7 </Td> </Tr> <Tr> <Td> II: Non-commissioned Officer (NCO) </Td> <Td> E-8 / E-9 E-5 / E-6 / E-7 </Td> <Td> WS / GS - 5 WL / WS / GS - 1 through GS - 4 </Td> </Tr> <Tr> <Td> I: Enlisted </Td> <Td> E-1 through E-4 </Td> <Td> WG / WL </Td> </Tr> </Table> <Tr> <Th> Geneva Convention Category </Th> <Th> MILITARY </Th> <Th> GS </Th> </Tr>

What is the military equivalent of a gs-14