Let's start with the "self evident truth" that US citizenship - conferred mostly by birth and the US constitution - has attributes making it superior to other citizenships. What are those attributes? What obligations/rights do they imply? Voting? Taxation? Military service? ???
Recent discussions have identified voting and taxation as inseparably linked with US citizenship. Many have suggested that voting, taxation and the rights and obligations of citizenship are somehow linked. Is this true? Was it ever true? What is the source of a right/obligation?
A constitutional right is different from a right created by statute. A constitutional right exists to put the right beyond the reach of governments. In other words, the right exists, no matter what the gov of the day says. Statutory rights: created by and can be changed by gov.
In the USA citizenship (for those born in the USA) is a constitutional right - as per the 14th amendment. This is confirmed by the US Supreme Ct decision in Afroyim v. Rusk. Court told US Gov: "Stop stripping Americans of their US citizenship!" Not perfect, but a starting point.
Query: If US citizenship is a constitutional right, can US citizens be forced to pay a fee because of it? Can the payment of fees be an obligation of US citizenship? Not sure of the answer, but the question should be asked.
Voting: To be clear US citizens have NO constitutional right to vote. There is nothing in the Constitution that gives direct voting rights to US citizens. constitutioncenter.org/interactive-co…
Voting is under the control of individual states. Sometimes US citizens have a statutory right to vote and sometimes not. Some Americans abroad have the right to vote and some do not. (Yet ALL Americans abroad are required to pay tax to the USA.)
The most that could be said (I think) is that US citizenship "may" be a sufficient but not a necessary condition to vote in certain states at certain times. (Issue is not current state of law, but what law could be.)
Possible conclusion: There may not be any legal or constitutional relationship between voting and citizenship. Possible question: But, does a statutory right allowing citizens to vote in some cases provide the basis for a statutory obligation to pay taxes in ALL cases?
There is NO connection whatsoever between voting and taxation. There can easily be a right to vote but no obligation to pay taxes (example all CDN expats). There can be an obligation to pay taxes but no right to vote (some US expats). Time to stop assuming linkage of vote and tax
Remember that US citizenship is a constitutional right. Voting and taxation are creations of statute. Question: Does it make sense to discuss constitutional rights and statutory rights/obligations as presumptively linked?
Possible conclusion: Citizenship, voting and taxation have nothing to do with each other. Each is a separate topic and there is no presumptive linkage.
Possible question: Given that US citizenship is a constitutional right, can that constitutional right be used to subject #Americansabroad to the twin horrors of #FATCA and @citizenshiptax? Can @taxresidency be defined in terms of a constitutional right? Question should be asked.
#Americansabroad are being constructively forced to renounce US citizenship bc of US @taxresidency rules, coupled with separate tax system for #Americansabroad, that burden the constitutional right of citizenship. This is a fact (or should I say the #FATCA of the matter).
In summary: citizenship, voting and taxation are independent issues. They need to be considered as such. Reminder: citizenship is a constitutional right. Maybe it should be respected as such.

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More from @ExpatriationLaw

Apr 7
In 21st century the most interesting thing about a person is his/her @TaxResidency. For UK residents "non-dom status means #territorialtax! For UK doms there is #worldwidetax and #RBT. For US citizens there is #worldwidetax, @CitizenshipTax and #FATCA. theguardian.com/politics/2022/…
.@TaxResidency is often confusing and often has a huge impact on ones life. In simple terms, you are a #taxresident of a country which has the right to impose the full force of its tax rules on you. This is different from HOW and on WHAT sources of income tax residents are taxed.
What income is subject to taxation: Terms like "worldwide taxation" (wherever the income is earned) and "territorial taxation" (income earned only in the country) describe HOW and ON WHAT income #taxresidents are taxed. These terms do NOT describe @TaxResidency (who is taxed).
Read 35 tweets
Apr 5
Good @DemsAbroadCan podcast with @AbroadRebecca about US @citizenshiptax. Would be interesting to host Rebecca and @MaxSteinerCA together to discuss: "Should taxation be an incident/characteristic of US citizenship?" open.spotify.com/episode/71oy7e…
"To Whom much has been given, much is expected." Perhaps exceptional citizenship implies exceptional obligations. But, what is it about US citizenship that makes it so exceptional?
Apparently 50% of US residents do not actually pay US federal taxes. Nobody suggests they are "tax cheats". But aren't the non-payers then "citizenship cheats"? Clearly they are availing themselves of the benefits of US citizenship for free (aren't they)?
Read 14 tweets
Mar 30
The @ACDSovereignty #FATCA appeal has started and in the early moments. The plaintiff/Appellant's lawyer Greg D. is off to a good start ...
Three arguments: 1. Standard Of Review 2. Confusing the S. 8 test of unreasonable search with S. 1 "reasonable limits" 3. Question of whether the Appeal court can conduct a hearing on the S. 1 issue.
Is the ITA of Canada a regulatory statute or a criminal statute? #FATCA info can be sent to the USA for the purposes of a criminal prosecution. Judge seems to be suggesting that the criminal aspect was not raised at trial ...
Read 78 tweets
Sep 20, 2021
A must read! #Americansabroad need to raise enough money to hire a well connected accounting firm to facilitate "A Regulatory Fix To @Citizenshiptax" - How Accounting Giants Craft Favorable Tax Rules From Inside Government nytimes.com/2021/09/19/bus…
After watching the laughable town hall with Carolyn Maloney today, it's perfectly clear that "It's not that they don't care. It's that they don't care that they don't care." Without legislators with a reason to enact residence-based taxation a LEGISLATIVE solution is difficult.
A LEGISLATIVE solution is possible only if political parties know that ignoring @citizenshiptax will cost them votes. The Democrats seem to think that the overseas vote resulted in wins in Georgia and Arizona. If #Americansabroad delivered for @TheDemocrats this can be reversed.
Read 15 tweets

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