Alignment of photon-induced L3 vacancies is studied in rare earth and highZ elements at energies of experimental interest, near thresholds to 60 keV, under nonrelativistic dipole approximation. Numerical calculations of the matrix element are undertaken to produce theoretical data for comparison with the experimental findings. The A2 values being s>0.1 at photoelectron energies <20 keV are certainly higher than 5–8% uncertainties quoted in experimental results. Present findings are from a very basic model, hydrogen-like and can further be treated as reference to observe the impact of screening, relativistic, multipole and retardation corrections to the model
