Moving Exps. TP in 50's retired considering working again

[AZ-Tax]

Closely related to the start of work test. The move will be considered due to a new work location if the move is within one year of the date the taxpayer started working at the new location, and the distance from the new home to the new job location is not more than the distance from the old home to the new job location. TTB 3-5 #26

TP sold his house in June 2013 and moved after retiring. TP is in late 50's and if TP would start a new job altogether new occupation before June 2014, would TP moving exps qualify? Is so would TP need to amend his 2013 tax return since he moving exps were paid in 2013?

[Gary2]

Closely related to the start of work test. The move will be considered due to a new work location if the move is within one year of the date the taxpayer started working at the new location, and the distance from the new home to the new job location is not more than the distance from the old home to the new job location. TTB 3-5 #26

TP sold his house in June 2013 and moved after retiring. TP is in late 50's and if TP would start a new job altogether new occupation before June 2014, would TP moving exps qualify? Is so would TP need to amend his 2013 tax return since he moving exps were paid in 2013?

I don't see how he's going to meet the 39 week time test. Working 120 hour weeks doesn't count.