In summary – Monte Silver’s lawsuit against GILTI lives on! On April 19, 2024 the U.S. Court Of Appeals released a decision which included: Plaintiffs had objected before the district court that the Anti-Injunction Act did not apply in light of South Carolina v. Regan, 465 U.S. 367 (1984), because they had no other way to litigate their claims. The defendants argued that the Act barred the suit without exception. The district court, in its Memorandum Opinion, did not address these contentions. On appeal, plaintiffs renew their South Carolina argument. Defendants respond with an argument diffe ..read more

Reposted from SEATNow.org. Are #americansabroad all #FATCA ts? Some think they are + should be punished for it. Our response "FATCA Is Not the Answer:" https://t.co/g0PT2aw8ei… #taxtwitter #citizenshiptax #HumanRights @ExpatriationLaw @FixTheTaxTreaty @TAPInternation — SEATNow.org – Stop Extraterritorial American Tax (@SEATNow_org) April 1, 2024 On February 26, 2024, Tax Notes Federal published an article entitled “Taxing Fat Cats Abroad.” The article defended the Foreign Account Tax Compliance Act (FATCA) as an “automatic exchange of information used to track down and tax accounts held by w ..read more

I recently wrote a post describing some of the objective tax, immigration and financial planning issues surrounding the renunciation of U.S. citizenship. For all people tax and financial planning issues should be objectively considered. But objective issues can take one only so far. We are all individual human beings who experience the world differently. We all ascribe various degrees of importance to different things. Citizenship is about more than immigration, tax and financial planning. Citizenship is also a huge component of how we see ourselves in the world. Citizenship is part of who we ..read more

To Renounce Or NOT To Renounce: The Problem is HOW To Make The Renunciation Decision – @Expatriationlaw and @MyLatinLife #Podcast https://t.co/Y8GkuHMlTH — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) February 5, 2024 For Americans U.S. citizenship is an asset that depreciates with age. U.S. citizenship is more valuable for younger people beginning their careers than for older people moving toward retirement. The United States is a large market with many career and employment opportunities. In addition, older people often live off capital, (which if “foreign” to the ..read more

Introduction – Aroeste v. United States Who you are is different from what you must do! Filing a 1040 instead of a 1040NR will NOT convert a treaty nonresident into a U.S. resident for tax purposes!! Warning!! Warning!! Warning!! Green Card holders who are “long term residents” and who file as “treaty non-residents” may be deemed to have expatriated and will be subjected to the exit tax rules to determine whether they are “covered expatriates”. Do NOT ever file as a treaty nonresident without proper advice. (This does NOT seem to have been explored in the Aroeste case.) _______________________ ..read more

"The Unknown Ambassadors: A Saga Of Citizenship" by Phyllis Michaux – A great read documenting the history of discrimination against #Americansabraod prior to the #FATCA era … (also provides an interesting blueprint for effective advocacy) pic.twitter.com/4cOYOn3KRl — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) January 19, 2024 I just read “The Unknown Ambassadors: A Saga Of Citizenship” by Phyllis Michaux.* Phyllis Michaux was an American citizen who married a French citizen/resident. She lived her adult life in France. By any standard, she was an impressive and ef ..read more

Introduction – More on Moore – A Focus on “due process” "The Little Red Transition Tax Book" – Everything you need to know about the 965bmandatory repatriation tax but didn't know to ask. A horrific abuse of #Americansabroad in a @citizenshiptax and #FATCA world! https://t.co/j7v1Asreek — U.S. Transition Tax – Subpart F and #GILTI (@USTransitionTax) June 26, 2023 Much of the argument before the Supreme Court in the Moore case focused NOT on whether there was income (it was accepted that the foreign corporation had realized income). Rather the discussion was focused on “due process issues”. S ..read more

Outline, table of contents and purpose of this post. Mitch Albom's book "Five People You Meet In Heaven" got me thinking about the five types of #Americansabroad Obama would meet in heaven and how they were impacted by his (and @TheDemocrats) #OVDP, #FATCA and the awakening of @Citizenshiptax. https://t.co/1YYe3N5fok pic.twitter.com/uqruVcBm3H — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) January 9, 2024 Because U.S. citizenship taxation impacts different groups in different ways, it is hard to garner a significant mass of people to committed to the mission of endin ..read more

Part I – Citizenship in the 21st century Question on @Quora: Is the only real advantage in being a Canadian in accessing the US market, six months visa free stays & a limited range of professions on the TN visa list which also does not lead do a Green Card? No special concessions or fast track .. https://t.co/c8T61Dw1us — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) December 31, 2023 In the 20th century few people thought much about citizenship. Few people thought about the value of multiple citizenships. In the 21st century people think about citizenships. Peopl ..read more

U.S. Citizens and Green Card Holders Abroad!! An appropriate New Year message … Wishing everyone a very Merry Christmas…!!! And an RBT New Year… pic.twitter.com/84caqSAImD — Helen Burggraf (@helenburggraf) December 25, 2023 Are you … – frustrated with the U.S. policy of citizenship taxation? – disappointed with the progress in achieving a change in the law? – finding it difficult to understand what it means to be in compliance? – finding you cannot afford U.S. tax compliance? – experiencing further FATCA related problems? – wondering if/when the USA will join the rest of the world by adoptin ..read more