US Citizens selling MX prop & filing IRS LT Loss deductions

Do any U.S. citizens have experience selling their home in MX and subsequently filing IRS tax returns reporting a Long Term Loss?
In this instance assume: it was bought/sold in your individual (or w/spouse) name; was never referenced in any U.S. tax paperwork (April 10th or June 30th) because it was never rented out; Original $$ used for purchase easily accounted for from U.S. financial institutions; orig.purchase price/closing costs/improvements - substantiated by physical documents; sales/closing costs substantiated; 80% of sales proceeds wired to U.S. institution.
I have searched the internet to find this answer to no avail. It is my belief that the U.S. gov would consider any GAINS, in a situation like this, to warrant being paid their fair share, eg. 15% or so, but does it work the other way round? TIA

http://www.irs.gov/uac/What-if-I-sell-my-home-for-a-loss%3F

What if I sell my home for a loss?

Losses from the sale of personal–use property, such as your home or car, are not deductible. It is not eligible for the capital gains loss of up to $3,000 annually. For more information, see Publication 523, Selling Your Home.

Thanks Spencer, missed that reference. However, I would not consider this my "Main Home". Even though it was never rented, I did consider it an investment. I have had a house in CA for 32 years that I consider my "Main Home"