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John Richardson - lawyer for
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Dec 2 • 6 tweets • 3 min read
Fifth Circuit Upholds Constitutionality of Passport Revocation Statute procedurallytaxing.com/fifth-circuit-…
Apparently this "tax debt" was the result of a penalty for failing to file a Form 3520 to report a "foreign trust". #Americansabroad should be concerned. Clearly in America ALL rights are becoming subordinate to the tax and penalty regime. But, see the following comment ... Image
The gist of the decision which should be deeply troubling. Bottom line: Mr. Franklin's passport was revoked because he failed to file a 3520 reporting a foreign trust ... ImageImage
Here is the District Court decision where the whole thing began ... govinfo.gov/content/pkg/US…
Every discussion of passport restrictions (based on tax or otherwise) should take place in the general context of passport denials. The US has a long history of using the passport as a means of control as documented here .,. isaacbrocksociety.ca/2012/12/24/u-s…
And here is Exhibit A ...

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More from @ExpatriationLaw

John Richardson - lawyer for
Dec 4
Almost all victims of the US extraterritorial tax AKA @CitizenshipTax regime (enforced by #FATCA) agree that the practice of the US defining @TaxResidency based on the "status" of citizenship alone must end. The plea is: End @CitizenshipTax (enforced by #FATCA) and adopt #RBT.
When an organization or individual says they support #RBT or a political party includes #RBT in their platform, you must ask EXACTLY what do they mean by #RBT (Residence-based taxation)? Does their proposal leave citizenship in any way relevant to @TaxResidency, #FATCA or #FBAR?
Do advocates of #RBT mean simply supporting a kinder more gentle (Eritrea style) of @CitizenshipTax or do they mean making citizenship irrelevant to @TaxResidency? Would #Americansabroad still remain US tax residents or do they cease having US @TaxResidency for all purposes?
Read 27 tweets
John Richardson - lawyer for
Nov 27
There is "Only US Territory Without Birthright Citizenship" ... Although entirely arbitrary, those born in this territory are @citizenshiptax free and don't know how lucky they are! nytimes.com/2022/11/25/wor…
As per IRC 931 residents of American Samoa are NOT taxable on income earned in American Samoa. law.cornell.edu/uscode/text/26…
This is a "Same Country Exemption" for income earned by US citizens and Green Card holders who are bona fide residents of American Samoa. But, residents of America Samoa who are are neither US citizens nor US tax residents are taxed as nonresident aliens on US source income.
Read 6 tweets
John Richardson - lawyer for
Nov 27
Some Green Card holders and #Americansabroad living in Belgium are like Alice in her "Adventures In Wonderland". You see they have @taxresidency in the USA, but when they move to Belgium they "changed" to NOT being "residents of the United States" and are denied certain benefits.
Note that the standard "saving clause" confirms the right of the countries to tax their "residents" (as defined in Article 4) and "citizens" (without regard to anything). As always, there are certain exceptions to the "saving clause". Here is paragraph 4 of Article 1 ...
Next we move to Article 4 (the usual residency article) and note that US citizens and Green Card holders ARE defined as US tax residents under US law. Therefore, they are presumptively residents of the USA under the treaty ...
Read 5 tweets
John Richardson - lawyer for
Nov 21
The question is not whether the #votefromabroad movement matters. The question is how @USVotersAbroad should best use their vote to best advance their interests in a @citizenshiptax and #FATCA world.
.@TheDemocrats through their @DemsAbroad wing is working hard to harvest the votes of #Americansabroad. The Republicans are not. As the recent Pelosi message shows, the Democrats don't understand @citizenshiptax or #FATCA problems, don't care or don't care that they don't care.
Now before people start saying "But what about the Republicans?" I remind you that the #FATCA of the matter is that Republicans are NOT out harassing you for your vote. Maybe they should be? It IS possible to discuss one party without discussing the other.
Read 9 tweets
John Richardson - lawyer for
Nov 20
Podcast - A privilege to connect with @andygr to discuss: "The Decline Of The British Pound And Phantom Capital Gains For #Americansabroad Subject To @CitizenshipTax In The UK (a lose-lose situation)" podbean.com/ew/pb-q9vcz-13…
Highly recommend this 2014 interview with @andygr about the nature of US citizenship. How to get it. How to lose it. How to determine whether you have it.
Catching up with @andygr in 2016 where we discuss the problems of US citizenship in an #FBAR, #FATCA and @CitizenshipTax world
Read 4 tweets
John Richardson - lawyer for
Nov 16
A Mexico Land TRUST, is not a FOREIGN TRUST for IRS purposes - ("cannot be what it isn't"). But, a Liechtenstein “Stiftung” - private FOUNDATION with no reference to the word TRUST is a FOREIGN TRUST for IRS penalty purposes - ("would be what it isn't"). casetext.com/case/rost-v-un… Image
Here is IRS Rev. Rul. 2013-14 which decided that certain Mexican Land Trusts are NOT trusts for IRS purposes irs.gov/pub/irs-drop/r… Image
Here is the August 11, 2022 decision of the US Court Of Appeals - 5th Circuit that ruled that a Liechtenstein "Stiftung" (a German word meaning, roughly, "foundation" or "endowment.") ARE trusts for IRS purposes casetext.com/case/rost-v-un… Image
Read 8 tweets

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