December 22, 2024 - Participants include:

 

Laura Snyder - @TAPInternation

Keith Redmond - @Keith__Redmond

John Richardson - @ExpatriationLaw

 

AI Description:

 

"Join hosts John Richardson, Keith Redman, and Laura Snyder as they delve into the intricacies of citizenship-based taxation and its impact on Americans living overseas. Broadcasting from Toronto, Washington D.C., and France, they discuss the year's significant events, from tax advocacy efforts to bills addressing double taxation and social security justice for Americans abroad.

Listen in as they reflect on the challenges and successes of 2024, highlighting the struggle to decouple U.S. citizenship from tax residency and envision a fairer taxation system. With heartwarming holiday wishes, this episode offers insights and a rallying call for unity and change in the expat community's ongoing tax advocacy efforts."

December 21, 2024 - Participants include:

 

Doris Speer - @AARO President

 

John Richardson - @ExpatriationLaw

 

On December 21, 2024 the U.S. Senate passed H.R. 82 - The Social Security Fairness Act. H.R. 82 eliminated the "Windfall Elimination Provision" and the the "Government Pension Offset".

 

Bottom Line: Many public employees in the United States and U.S. citizens living outside the United States will no longer have their Social Security pensions reduced.

AI Description:

 

"Hello from Toronto, Canada! On this momentous December 21st, 2024, John Richardson offers a deep dive into a significant shift impacting Americans living abroad. Forget about tax discussions; something monumental happened yesterday in the U.S. Senate.

The Senate's approval of H.R. 82 marks the repeal of the Windfall Elimination Provision (WEP), a long-standing Social Security obstacle that unfairly reduced benefits for many Americans overseas. Host John welcomes Dora Speer, president of AARO in Paris, to demystify this issue and explore the milestone achieved through powerful advocacy.

Tune in to understand why this repeal is essential for expatriates and how combined effort led to this landmark change. Plus, join the conversation on future tax reforms and how vital organizations like AARO are driving change for expats worldwide."

November 1, 2024 - Participants include:

 

Rebecca Lammers - @AbroadRebecca

 

John Richardson - @Expatriationlaw

 

AI Description:

 

"Join John Richardson as he engages in a dynamic conversation with Rebecca Lammers, head of the Democrats Abroad Taxation Task Force, from her base in London. As an advocate for Americans abroad, Rebecca shares her journey from Ohio to becoming a pivotal voice in international tax reform discussions.

Rebecca elaborates on the significance of November for American expatriates, the complexities of U.S. tax laws, and her role in the Taxpayer Advocacy Panel. Delve into the intricacies of tax compliance challenges faced by Americans living overseas and the advocacy efforts aimed at achieving residency-based taxation.

Throughout the discussion, Rebecca highlights the strategic initiatives undertaken by Democrats Abroad, the hurdles of navigating a partisan Congress, and the importance of incremental reforms. With a focus on actionable steps and future goals, Rebecca emphasizes the need for continued advocacy and engagement to alleviate the tax burdens on Americans abroad.

Tune in for insights into the ongoing efforts to reform U.S. tax policies and the collective push towards a more equitable system for expatriates worldwide."

October 25, 2024 -  Participants include:

 

Virginia La Torre Jeker - @VLJeker

 

John Richardson - @ExpatriationLaw

 

This was a podcast that came together quickly. On October 24, 2024 the IRS announced that it would no longer automatically assess penalties to file Form 3520 reporting the receipt of foreign gifts. (The requirement is found in Internal Revenue Code 6039F (see below).

Notably this does NOT end the penalty regime for the failure to report foreign gifts. It simply means that the penalties will no longer be assessed without considering reasonable cause.

In the words of the Taxpayer Advocate:

"Spoiler Alert

The IRS has ended its practice of automatically assessing penalties at the time of filing for late-filed Forms 3520, Part IV, which deal with reporting foreign gifts and bequests. And…

By the end of the year the IRS will begin reviewing any reasonable cause statements taxpayers attach to late-filed Forms 3520 and 3520-A for the trust portion of the form before assessing any Internal Revenue Code (IRC) § 6677 penalty. This favorable change will reduce unwarranted assessments and relieve burden on taxpayers by giving them the opportunity to explain their situation before the IRS assesses a penalty. TAS has recommended these changes for years and the IRS listened. IRS Commissioner Danny Werfel announced these changes during the UCLA Extension Tax Controversy Conference."

The complete blog post is here ...

 

https://www.taxpayeradvocate.irs.gov/news/nta-blog/irs-hears-concerns-from-tas-and-practitioners-makes-favorable-changes-to-foreign-gifts-and-inheritance-filing-penalties/2024/10/

 

________________________________________

AI Description:

 

"In this episode, John Richardson from Toronto, Canada, reconnects with Virginia Latorre Jeker to discuss a significant announcement by the IRS regarding foreign gift reporting. The IRS has revised its procedure and will no longer automatically impose penalties for late filing of Form 3520 when a U.S. person receives a foreign gift or bequest exceeding $100,000. This change comes after years of advocacy, including efforts by the National Taxpayer Advocate, highlighting the unfairness of the previous policy.

Virginia explains that while the penalty regime remains in place, the IRS will now assess reasonable cause statements before issuing penalties, providing a fairer process for taxpayers. However, John and Virginia stress the importance of seeking professional advice to ensure compliance with reporting obligations and to craft strong reasonable cause statements if needed.

They also clarify that this procedural change applies solely to foreign gift and bequest cases, not to other 3520-related issues. Virginia shares resources available on her tax blog for those interested in understanding more about foreign gift reporting requirements. The episode wraps up with a hint at future discussions on related topics."

__________________________________________________________

Here is the text of Internal Revenue Code 6039F:

26 U.S. Code § 6039F - Notice of large gifts received from foreign persons (a)In general If the value of the aggregate foreign gifts received by a United States person (other than an organization described in section 501(c) and exempt from tax under section 501(a)) during any taxable year exceeds $10,000, such United States person shall furnish (at such time and in such manner as the Secretary shall prescribe) such information as the Secretary may prescribe regarding each foreign gift received during such year. (b)Foreign gift

For purposes of this section, the term “foreign gift” means any amount received from a person other than a United States person which the recipient treats as a gift or bequest. Such term shall not include any qualified transfer (within the meaning of section 2503(e)(2)) or any distribution properly disclosed in a return under section 6048(c).

(c)Penalty for failure to file information (1)In generalIf a United States person fails to furnish the information required by subsection (a) with respect to any foreign gift within the time prescribed therefor (including extensions)— (A) the tax consequences of the receipt of such gift shall be determined by the Secretary, and (B) such United States person shall pay (upon notice and demand by the Secretary and in the same manner as tax) an amount equal to 5 percent of the amount of such foreign gift for each month for which the failure continues (not to exceed 25 percent of such amount in the aggregate). (2)Reasonable cause exception

Paragraph (1) shall not apply to any failure to report a foreign gift if the United States person shows that the failure is due to reasonable cause and not due to willful neglect.

(d)Cost-of-living adjustment

In the case of any taxable year beginning after December 31, 1996, the $10,000 amount under subsection (a) shall be increased by an amount equal to the product of such amount and the cost-of-living adjustment for such taxable year under section 1(f)(3), except that subparagraph (A)(ii) thereof shall be applied by substituting “1995” for “2016”.

(e)Regulations

The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section.

(Added Pub. L. 104–188, title I, § 1905(a), Aug. 20, 1996, 110 Stat. 1913; amended Pub. L. 115–97, title I, § 11002(d)(13), Dec. 22, 2017, 131 Stat. 2062.)

 

October 18, 2024 - Participants include:

 

Virginia La Torre Jeker- @VLJeker

 

John Richardson - @ExpatriationLaw

 

On October 16, 2004 Virginia published the following article in Forbes:

 

Surrender Green Card At The Border: Form I-407, U.S. Tax Expatriation

Today we discuss that article.

 

AI Description:

"Join host John Richardson from Toronto as he engages in an insightful conversation with Virginia La Torre Jeker, a renowned U.S. lawyer based in Dubai. This episode delves into the multifaceted world of U.S. green card holders, exploring the significant life decisions and potential tax implications associated with holding and relinquishing a green card.

Virginia, a Forbes contributor and experienced blogger, shares her expertise on the delicate balance of maintaining U.S. residency and the legal and tax considerations for green card holders. Discover why obtaining a green card is a monumental decision, comparable to acquiring a new status in life, and learn about the critical procedural steps necessary for those looking to sever their U.S. tax residency."

Gain valuable insights into the complexities of long-term residency, expatriation, and the potential pitfalls that green card holders may encounter at U.S. borders. Whether you're a current green card holder or considering applying for one, this episode provides essential knowledge to help you navigate the intricate landscape of U.S. immigration and tax laws."

October 14, 2024 - Participants include:

 

Jerz - @TheJerzWay

 

John Richardson - @ExpatriationLaw

 

President Trump's announcement to end double taxation for Americans abroad has received great attention. It's clear what it means for long term U.S. emigrants.

Another groups of Americans abroad includes digital nomads and remote workers. A long time commentator on digital nomads is Jerz (a U.S. citizen abroad). He recently supported support for President Trump's initiative suggesting that it was a reason why all Americans abroad should vote for Donald Trump.

https://x.com/TheJerzWay/status/1845155499890683978

I thank Jerz for joining me in this podcast which took place on October 14, 2024.

 

 

_________________________________________

AI Description:

 

"Join John Richardson in a compelling discussion with Jerz, a prominent figure in the Second Citizenship, Digital Nomad, and Global Mobility space, as they explore the intricacies of acquiring second citizenships and the challenges posed by U.S. citizenship-based taxation. Broadcasting from Toronto, Canada, on Thanksgiving Day, John welcomes Jerz, who is speaking from Brazil, to delve into this transformative journey.

In this episode, Jerz shares his insights on the three primary paths to obtaining a second citizenship: by descent, investment, and residency. He provides a detailed overview of each method, highlighting the benefits and potential pitfalls. The conversation shifts to the broader implications of U.S. citizenship-based taxation, discussing President Trump's proposal to end this practice and how it affects Americans living abroad.

Jerz emphasizes the importance of understanding the financial and personal impact of U.S. taxation laws, urging listeners to consider the value and purpose of acquiring another citizenship. Whether you're an American abroad or contemplating a move, this episode offers valuable perspectives on navigating global mobility and the potential benefits of policy change."

July 10, 2024 - Participants include:

 

Vance - @MyLatinLife

John Richardson - @ExpatriationLaw

 

In this episode we discuss the 2024 Republicans Overseas Tax proposal to end U.S. citizenship taxation.

 

AI Description:

"Welcome back to the My Latin Life podcast! Since 2014, we've been your trusted guide to traveling and living in Latin America. In this episode, we reconnect with John Richardson, an expert in expatriation law, to discuss the complexities of American taxation abroad. John is part of SEAT (Stop Extraterritorial American Taxation), an organization advocating for significant changes to the taxation laws affecting Americans living overseas.

Join us as John delves into the latest developments in the fight against citizenship-based taxation. He shares insights on the role of Republicans Overseas in advancing this cause and discusses the potential for legislative and regulatory changes. We explore the complexities of U.S. tax jurisdiction and the impact on Americans who live and work abroad, highlighting the need for reform to align with global standards.

Whether you're a digital nomad or an American expatriate, this episode provides valuable information on how you can get involved in advocating for change. Tune in to learn more about the efforts to sever the link between citizenship and tax residency and the potential implications for the future."

October 11, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

 

About SEAT:

 

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

This particular podcast is a response to a Tax Notes article discussing the recent Trump proposal to end the double taxation of Americans abroad. The article is found here:

https://www.taxnotes.com/tax-notes-today-federal/financial-reporting/trump-vows-end-double-taxation-overseas-citizens/2024/10/11/7m68f

Of particular interest, and the reason for this podcast, is the following excerpt quoting Professor Avi-Yonah:

 

"Reuven S. Avi-Yonah of the University of Michigan Law School believes concerns over double taxation are exaggerated, noting that in addition to the income exclusion limit and tax credit, many U.S. citizens live in countries that have a tax treaty with the United States, and those treaties often provide “tiebreakers” to ensure there isn’t double income taxation. “Thus, the double taxation argument is spurious,” Avi-Yonah said in an email. “There are many more cases where Americans living overseas enjoy double non-taxation because of sections 911 or 933 than cases of double taxation.”

 

We disagree both the general sentiment expressed and the claim that the treaty tie-break provision is available to U.S. citizens living outside the United States.

 

AI Description:

 

"In this episode, John Richardson from Toronto, Canada, discusses a major proposed development in U.S. taxation policy with Dr. Laura Snyder in Paris and Dr. Karen Alpert in Australia. President Trump's recent announcement to end the double taxation of American citizens abroad has stirred significant interest and controversy. The discussion centers around an article from Tax Notes and the differing perspectives described in the article about this policy shift.

 

Dr. Snyder and Dr. Alpert, both members of the organization "Seat Stop Extraterritorial American Taxation Now," delve into the complexities and implications of the U.S. tax system for Americans living overseas. They critique the views of Professor Ruven Avi-Yonah, who argues that concerns over double taxation are exaggerated and often mitigated by the "treaty tie break" provision tax treaties.

The conversation highlights the challenges faced by expatriates, including definitional and timing issues in tax codes, which can lead to double taxation despite the existence  of tax treaties. The episode calls for more inclusive dialogue involving experts with firsthand experience of these tax challenges, advocating for a reevaluation of the U.S. citizenship-based taxation system."

October 4, 2024 - Participants Include:

 

Solomon Yue - @SolomonYue

 

John Richardson - @ExpatriationLaw

 

Introduction:

 

Republicans Overseas recently announced that President Trump has recognized the unfairness of the tax treatment of Americans abroad and has committed to the principle of eliminating double taxation on them. In this podcast I discuss this message and explore what it means for Americans abroad.

 

AI description:

 

 

"In this engaging episode, host John Richardson reconnects with Solomon Yu, a long-time advocate for ending the double taxation of Americans living overseas. From Toronto to Oregon, the conversation spans continents and decades of activism, as Solomon shares his personal journey from escaping communist China to becoming a key figure in Republican politics and a founder of Republicans Overseas.

Solomon discusses the challenges and triumphs in his decade-long fight against citizenship-based taxation, highlighting the latest breakthrough: a recognition from former President Donald Trump on the need to address this issue. The episode delves into the complexities of U.S. tax laws affecting Americans abroad, the historical context of this advocacy, and the potential impact of Trump's support in the upcoming elections.

Listeners are taken through a narrative of perseverance, legal battles, and political strategy, as Solomon outlines the path forward for Americans overseas. With insights into the political mechanisms at play and a call to action for voting, this episode is a must-listen for anyone interested in the intersection of tax policy, expatriate rights, and American politics."

September 4, 2024 - Participants include:

John Alan - @JohnAlanPod

Keith Redmond - @Keith__REDMOND

Anthony Parent - @IRS_Medic

John Richardson - @ExpatriationLaw

 

Note: This podcast was hosted by John Alan and originally was published by him on September 8, 2024 at his John Alan Pod site.

The podcast is reposted here with the kind permission of John Alan.

 

 

AI Description:

 

"Join host John Allen in this episode of "Coming Home with John Allen" as he discusses the complex world of U.S. taxation for Americans living overseas with tax experts John Richardson, Anthony Parent, and Keith Redman. These seasoned professionals dive deep into the intricacies of the U.S. tax code, particularly how it impacts American expats and emigrants.

Discover the distinctions between short-term expats and long-term emigrants, and how the U.S. tax system treats them. The conversation highlights the severe challenges faced by Americans abroad, including the citizenship-based taxation system, the threat of double taxation, and the lack of proper representation and protection.

Learn about the proposed solutions, such as severing U.S. citizenship from tax residency and reforming the current tax regulations. Gain insights from personal experiences and expert advice on how to navigate the tax landscape, mitigate fear, and make informed decisions. This episode is a must-listen for anyone grappling with the complexities of U.S. taxes while living overseas."

September 9, 2024 - Participants include:

 

Virginia La Torre Jeker - @VLJeker

John Richardson - @Expatriationlaw

AI Description:

"Good morning. This is John Richardson speaking with you from Toronto, Canada. Today is Monday, September the 9th, 2024. And I'm starting my week off with a conversation with well-known U.S. Tax lawyer, Forbes columnist, and of course, her blog is even better, longtime repeat guest with me, Virginia LaTorre-Jeker. And today we are talking about a tremendously important both legal development and I think even more important sociological development in America.

Would you agree, Virginia?

Oh, I agree. It's quite important and has broad implications.

In this episode, we delve into the recent ruling by the 11th Circuit on the case of Mr. Schwarzbaum, a U.S. person penalized with significant FBAR penalties for failing to report foreign accounts. We discuss the implications of the court's decision, which could change the landscape for taxpayers facing similar penalties. The court ruled that FBAR penalties are subject to the Excessive Fines Clause of the Constitution, marking a significant win for taxpayers and potentially opening the door to challenging other penalties.

Join us as we explore the legal and sociological impact of this decision, the potential broader applications, and what it means for the future of penalty assessments in the U.S.

September 4, 2024 - Participants include:

John Alan Reese - @JohnAlanPod

Anthony Parent - @IRS_Medic

Keith Redmond - @Keith__Redmond

John Richardson - @ExpatriationLaw

On September 4, 2024 John Alan Reese interviewed Keith, Anthony and John (regular participants in the IRS Medic podcast).

I recommend the complete podcast which is available here:

https://www.youtube.com/watch?v=5AEpiebGj3k

In this clip Anthony Parent discusses (using the example of PFICs) the role that the tax preparation industry plays in interpreting the rules, creating the law and regulating the compliance of Americans abroad.

A shareable link to this clip is here:

https://www.listennotes.com/podcast-clips/proof-that-americans-who-live-abroad-are-Hx3XF-4fkPA/

 

AI description:

 

"In this episode, Anthony Parent, the face and voice of The IRS Medic, delves into the complexities of the U.S. tax system and its impact on expatriates. With a focus on the often misunderstood Passive Foreign Investment Companies (PFICs), Anthony sheds light on the misconceptions perpetuated by the tax industry and provides valuable insights into the history and purpose of PFIC regulations.

Listeners will gain an understanding of how the tax landscape has evolved, particularly since the 2009 Voluntary Disclosure Initiative, and the aggressive tax regimes that have emerged. Anthony shares his first-hand experiences and offers practical advice for those grappling with the intricacies of managing wealth both within and outside the U.S.

Tune in to discover how The IRS Medic can serve as a vital resource for anyone living in fear of the IRS and seeking clarity in the convoluted world of U.S. taxation."

December 20, 2024 - Participants include:

 

Virginia La Torre Jeker - @VLJeker

 

John Richardson - @ExpatriationLaw

 

AI description:

 

 

 

 

"In this insightful episode, John Richardson and U.S. Tax lawyer, Virginia La Torre Jeker, delve into the newly proposed Residence-Based Taxation for Americans Abroad Act introduced by Representative Darin Lahood. The bill aims to transition from the current citizenship-based taxation model to a more flexible elective residency-based system, offering potential relief for Americans living overseas."

Virginia explains the elective nature of the new tax regime, highlighting who would benefit from opting in and the conditions required for eligibility. The discussion also examines its implications for high net worth individuals and the potential departure tax considerations.

While the bill presents a promising shift, significant challenges and procedural uncertainties remain, particularly concerning IRS regulations yet to be defined. The conversation concludes with the recognition of the hurdles ahead and the anticipation of further discussions on the evolving landscape of U.S. taxation for expats."

September 4, 2024 - Participants include:

John Alan Reese - @JohnAlanPod

Anthony Parent - @IRS_Medic

Keith Redmond - @Keith__Redmond

John Richardson - @ExpatriationLaw

On September 4, 2024 John Alan Reese interviewed Keith, Anthony and John (regular participants in the IRS Medic podcast).

I recommend the complete podcast which is available here:

https://www.youtube.com/watch?v=5AEpiebGj3k

 

This podcast is an excerpt of Keith Redmond and John Alan Reese discussing the problem of finding support for Americans abroad. Both Keith and John note the difficult relationship that Democrats Abroad (and other organizations) have with Americans citizens abroad.

A direct (and shareable) link to this clip is here:

https://www.listennotes.com/podcast-clips/proof-that-americans-who-live-abroad-are-BmoQxHEu5I8/

 

 

 

 

 

 

I

September 4, 2024 - Participants include:

John Alan Reese - @JohnAlanPod

Anthony Parent - @IRS_Medic

Keith Redmond - @Keith__Redmond

John Richardson - @ExpatriationLaw

On September 4, 2024 John Alan Reese interviewed Keith, Anthony and John (regular participants in the IRS Medic podcast).

I recommend the complete podcast which is available here:

 

https://www.youtube.com/watch?v=5AEpiebGj3k

 

This podcast is an excerpt where I discuss the true nature of citizenship taxation. A possible supporter of citizenship taxation is somebody who is aware of citizenship taxation. An opponent of citizenship taxation is somebody who understand what it really is.

I also introduce the Republicans Overseas proposal to end citizenship taxation by severing citizenship from tax residency.

Here is a shareable link to this clip:

https://www.listennotes.com/podcast-clips/proof-that-americans-who-live-abroad-are-nmF0rLzkePb/

AI description:

 

"This episode delves into the fundamental problem of U.S. citizenship taxation, arguing that the issue is not merely the way Americans abroad are taxed, but the fact that they are subject to U.S. taxation at all. We explore the implications of the U.S. imposing its tax code on citizens who do not reside in the country and whose income is not sourced from the United States.

Our discussion highlights the emotional and financial toll this policy takes on expatriates, and how it effectively results in the U.S. "stealing" from other countries. We also examine the Republicans' overseas proposal, which aims to end the use of U.S. citizenship as a criterion for taxation, aligning U.S. policy with that of other nations."

September 4, 2024 - Participants include:

John Alan Reese - @JohnAlanPod

Anthony Parent - @IRS_Medic

Keith Redmond - @Keith__Redmond

John Richardson - @ExpatriationLaw

On September 4, 2024 John Alan Reese interviewed Keith, Anthony and John (regular participants in the IRS Medic podcast).

I recommend the complete podcast which is available here:

 

https://www.youtube.com/watch?v=5AEpiebGj3k

 

This podcast is an excerpt where I discuss the benefits that those born with dual citizenship - "citizenship non-taxation" - that are not available to others. The complete clip is available here:

https://www.listennotes.com/podcasts/the-comin-home/proof-that-americans-who-k8OC0dbmVa1/

 

AI - description:

 

"In this episode, John and the host - John Alan Reese - delve into the complexities faced by accidental Americans—individuals who hold U.S. citizenship unintentionally or are considering renouncing it. They explore how these unique circumstances affect their taxation and financial planning, both in the U.S. and abroad.

The conversation highlights the dual tax residency status of U.S. citizens, the challenges faced by those living outside the U.S., and the relief procedures available for former citizens. The episode provides valuable insights into the distinction between those born with dual citizenship and those who acquired it later in life, emphasizing the importance of understanding the U.S. tax system for financial survival."

Treasury Hearing On Foreign Trust and Foreign Gift Proposed Regulations - [REG-124850-08] - August 21, 2024

(My presentation starts at the 51 minute mark.)

 

The persons below have requested to present oral testimony on proposed regulations regarding “Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts” (REG-124850-08). A notice of proposed rulemaking and a notice of hearing were published in the Federal Register on Wednesday, May 8, 2024.

 

Each speaker or group of speakers is allocated 10 minutes to speak.

In-Person Speakers

NAME REPRESENTING 1. Gary Carter Self - Start at approximate 61 minute mark 2. Henry P. Alden II - Start at approximate 10 minute mark Karen Brodsky American Institute of CPAs (AICPA) - 14:10

3. Kevin Matz American College of Trust and Estate - Start at approximate 23:20 minute mark

Counsel (ACTEC)

Telephonic Speakers 4. Dennis Haszho Self - start at approximate 32:30 minute mark 5. Rebecca Lammers Democrats Abroad - Start at approximate 40:50 minute mark 6. John Richardson Stop Extraterritorial American Taxation - start at approximate 51 minute mark

Note that Gary Carter appeared by phone and started at the approximate 60 minute mark.

AI Description:

 

"In this episode, we dive into a pivotal IRS hearing concerning proposed regulations on foreign trusts and large foreign gifts, touching upon key sections of the Internal Revenue Code. Held at the IRS Auditorium in Washington, D.C., the hearing features a panel of experts and multiple speakers, including representatives from the American Institute of CPAs (AICPA), the American College of Trust and Estate Council (ACTEC), and various advocacy groups for Americans living abroad.

Our speakers share insights on the complexities and challenges faced by taxpayers, particularly those living outside the U.S., in navigating the intricate web of tax regulations. From the nuances of reporting non-U.S. pensions to the hefty penalties for non-compliance, the discussion underscores the urgent need for clarity and reform. Hear firsthand accounts from individuals and professionals alike, as they call for more lenient and clear-cut guidelines to better serve the global American community.

Join us as we explore the implications of these proposed regulations and the heartfelt testimonies advocating for a fairer and more straightforward tax system."

August 14, 2024 - Participants include:

 

Tim Smyth - @TPSmyth01

 

John Richardson- @ExpatriationLaw

 

Information about Canada's departure tax ...

 

AI description:

 

"Good morning, this is John Richardson speaking with you from Toronto, Canada. Today is Wednesday, August the 14th, and I am continuing my discussion with Tim Smyth in the Boston area about various aspects of tax residency and global mobility. In this episode, we delve into the intricacies of Canada's departure tax, especially when severing tax residency with Canada.

We explore the implications for Canadian residents with assets, including the rules around deemed sales of property and the exceptions to these rules. Tim shares his personal experience of leaving Canada before acquiring any assets and discusses the tax scenarios that would unfold if one were to move to Boston, severing tax residency with Canada.

We also touch upon the complexities of double taxation, the role of international treaties, and the specific assets that are excluded from Canada's departure tax. This episode offers valuable insights for anyone considering leaving Canada, highlighting the importance of understanding how different types of assets are taxed both in Canada and the destination country.

Tune in for a comprehensive discussion on tax residency, global mobility, and the financial considerations of moving across borders."

August 8, 2024 - Participants include:

 

Coach Coutts - @RealCoachCoutts

 

John Richardson -@ExpatriationLaw

 

AI Description:

 

 

 

 

Good afternoon, listeners! This is John Richardson speaking with you from Toronto, Canada. Today is Thursday, August 8th, 2024, and I have a special guest joining me for a birthday celebration podcast. It's Coach Coach's 39th birthday, and as tradition holds, we catch up on his extraordinary life in progress.

In this episode, Coach Coutts shares insights on maintaining a healthy lifestyle, the evolution of his training business, and the benefits of virtual training. We delve into his personal milestones, including his first year of marriage, navigating the Toronto housing market, and his commitment to continuous learning inspired by his mother.

Join us as we explore how Coach Coutts's enthusiasm for fitness and well-being remains unwavering, his proactive approach to marriage, and his future aspirations both personally and professionally. Plus, hear about his birthday traditions and plans, including a nostalgic trip to see the original "Terminator" movie in theaters.

Tune in for an engaging and inspirational discussion celebrating Coach Coutt's journey and the positive impact he's had on those around him."

August 7, 2024 - Participants include:

 

Tim Symth - @TPSymth01

John Richardson - @ExpatriationLaw

 

 

AI Description:

"Join John Richardson from Toronto, Canada, as he continues his insightful discussion with Tim Symth from Boston. In this episode, they delve into the complexities faced by U.S. retirees living abroad and the potential impacts for "retirees abroad" of transitioning from a citizenship-based tax system to a residency-based taxation system.

John and Tim clarify the definition of a "retiree abroad" and explore the tax obligations these individuals face under the current U.S. citizenship-based taxation system. They discuss the fears and concerns associated with a shift to residency-based taxation, particularly drawing comparisons with the Canadian tax model.

The conversation highlights how U.S. retirees abroad, who primarily have U.S. source income, navigate their tax responsibilities and why they may not be motivated to support a change to residency-based taxation. Tune in for an in-depth analysis of the tax implications for U.S. citizens retiring overseas and the broader debate on taxation systems."

July 31, 2024 - Participants include:

 

Tim Symth - @TPSymth01

John Richardson - @ExpatriationLaw

Laura Snyder: - @TAPInternation (providing the reason for the podcast)

 

Prologue:

A message rom Laura Snyder:

 

https://x.com/TAPInternation/status/1818299155275563265

 

AI description:

 

"In this episode, John Richardson from Toronto, Canada, reconnects with Tim Smyth from Boston to discuss the intriguing topic of citizenship-based taxation. As a long-time advocate for residency-based taxation for Americans abroad, Tim brings his insights on the recent political buzz in France about adopting citizenship-based taxation similar to the United States.

John and Tim delve into the historical context of tax treaties, the implications of France's extensive network of treaties, and why these treaties pose significant obstacles to France's proposed tax policy. They also explore the potential consequences for global tax sovereignty and the United States' unique position in the world of international taxation.

Tune in to understand the complexities behind France's ambitious tax proposal, the legal and constitutional challenges it faces, and the broader implications for global mobility and taxation."

July 27, 2024 - Participants include:

 

Virginia La Torre Jeker - @VLJeker

 

John Richardson - @Expatriationlaw

 

AI Description:

 

"Good morning. This is John Richardson speaking with you from Toronto, Canada. It's Saturday morning, July 27, 2024, and I am continuing my discussion today with U.S. tax lawyer Virginia LaTorre Jeker.

Virginia recently wrote a fascinating article that appeared in Forbes, titled "The Scary Truth About Navigating IRS Tax Guidance." In this episode, we dive into the implications of her findings for Americans abroad and their U.S. tax compliance.

Virginia shares insights on the pitfalls of relying on IRS online instructions and publications, explaining why these might not be as authoritative as taxpayers believe. We discuss the importance of the Internal Revenue Bulletin and how it differs from other IRS publications.

We also explore practical advice for taxpayers facing penalties and the potential use of the Taxpayer Bill of Rights as a defense. This episode is essential listening for anyone grappling with U.S. tax issues, especially those living overseas.

For more of Virginia's wisdom and experience, visit her blog at us-tax.org."

 

July 12, 2024 - Participants include:

 

Virginia La Torre Jeker - @VLJeker

 

John Richardson - @ExpatriationLaw

 

AI Description:

"Join John Richardson from Toronto, Canada, as he engages in an insightful discussion with Virginia LaTorre-Jeker, a renowned lawyer, author, and blogger. Recorded on Friday, July 12, 2024, this episode delves into the complexities faced by taxpayers, particularly those living abroad, when dealing with tax return preparers.

In this episode, Virginia highlights key points from her recent Forbes article, "Tax Return Preparers' Mistakes or Fraud? Innocent Taxpayer Takes the Hit." The conversation covers the vulnerabilities of taxpayers to fraudulent or incompetent tax preparers, especially for Americans abroad dealing with different currencies and complex tax systems.

They discuss the importance of due diligence in selecting a tax preparer, the concept of reasonable cause for penalty mitigation, and the extended statute of limitations for international taxpayers. Virginia provides practical advice for those who find themselves in a situation where their tax returns have been mishandled, emphasizing the need to act promptly and seek professional guidance.

This episode is a must-listen for anyone looking to understand the intricacies of tax preparation and safeguard against potential pitfalls."

 

 

December 6, 2024 - Participants Include:

 

Virginia La Torre Jeker - @VLJeker

John Richardson - @ExpatriationLaw

 

AI Description (with slight modifications):

 

 

"Join John Richardson and Virginia La Torre Jeker as they dive into the riveting legal case involving Roger Ver, a pioneering figure in the world of Bitcoin, famously known as "Bitcoin Jesus." In this episode, they discuss the allegations of tax evasion and the U.S. Government's attempts to extradite him from Spain over charges stemming from the "exit tax."

Virginia simplifies the complexities of the expatriation tax, illustrating why it may impact Bitcoin and other cryptocurrency investors. They further explore the significant legal ramifications of Ver's case, focusing on his efforts to comply with the expatriation regime and his legal team's challenge against the constitutionality of the exit tax itself.

This discussion further delves into broader implications for Americans abroad, considering the potential constitutional challenges being posed against the unfair taxation without realization. Tune in for a captivating analysis that extends far beyond taxation law, inspecting its profound influence on expatriation rights and global mobility!"

June 30, 2024 - participants include:

 

Diana - @DianasPlace

 

John Richardson - @ExpatriationLaw

 

AI generated description:

"In this final June podcast, John Richardson from Toronto, Canada, sits down with Diana, an Ontario resident who shares her harrowing experience with the U.S. tax system via her green card. On the eve of Canada Day, Diana recounts her journey through the bureaucratic maze, the unexpected financial burdens, and the emotional toll of striving for compliance. From the infamous "name and shame" list to the complexities of tax obligations, Diana's story sheds light on the lesser-known challenges faced by those entangled in the U.S. tax system.

Tune in to hear about her ultimate escape to a "form-free" life and her advice for anyone considering marrying an American."

June 29, 2024 - Participants include:

 

Jim Bennett- Fair Tax

Steven Hayes Fair Tax

John Richardson - @ExpatriationLaw

 

I have previously hosted Jim Bennett and Steve Hayes of Fair Tax fame. Previous podcasts are available here. Much has happened since our last discussion.

The June 20, 2024 Supreme Court ruling in Moore v. U.S. demonstrates that it's time for taxation to return to its original purpose of raising revenue.

Notably the Fair Tax would accomplish two goals:

1. It would turn the United States into a territorial tax system (the U.S. would NOT income/events outside the United States; and

2. It would replace the compliance costs and weaponisation of the income tax with a simpler (and likely more fair) sales tax.

AI Description

 

 

"Join John Richardson from Toronto, Canada, as he welcomes back Jim Bennett and Steve Hayes from Fairtax.org. In this engaging episode, they dive into the implications of the recent Moore decision and its potential impact on the future of the fair tax. Discover how the fair tax could change the landscape of U.S. taxation, promoting personal responsibility and reducing government overreach. This conversation is essential for anyone interested in the intersection of tax policy and personal freedom.

Learn about the fundamental differences between the current income tax system and the proposed fair tax, and why it might be crucial for a healthy, functioning democracy. Don’t miss this insightful discussion that touches on historical perspectives, legal intricacies, and the practical benefits of a consumption-based tax system."

SEAT has prepared a new survey and is asking both current and former Americans abroad to participate. Advocacy for Americans abroad is greatly enhanced by the availability of current information. The survey is on the SEAT site:

 

https://seatnow.org/2024/06/14/tell-your-story/

 

________________________________________

 

June 25, 2025 - Participants include:

Dr. Karen Alpert - @FixTheTaxTreaty

Anthony Parent - @IRS_Medic

Keith Redmond - @Keith__Redmond

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

 

A recent post by Paul Caron:   https://taxprof.typepad.com/taxprof_blog/2024/06/harvard-law-review-moore-section-877a.html   The Note published in the Harvard Law Review disparaging Americans abroad:   https://harvardlawreview.org/print/vol-137/moore-than-meets-the-i-r-c-the-apportionment-rules-originalist-backstop-for-i-r-c-%c2%a7-877a/   SEAT's response to the Note :   http://seatnow.org/2024/06/22/harvard-law-reviews-drive-by-attack-on-overseas-americans/     Harvard Law Review declined to publish Snyder's response to the Note. This podcast discusses both the Note and Harvard Law Review's failure to publish any correction of the Note.

 

AI Description:

 

"Join John Richardson and a panel of experts as they dissect the recent Harvard Law Review note that attempts to defend the constitutionality of the U.S. Exit Tax. The episode features Anthony Parent from the IRS Medic podcast, along with SEAT members and co-founders Keith Redmond, Karen Alpert, and Laura Snyder.

The discussion kicks off with an overview of the Exit Tax, a levy imposed on Americans renouncing their citizenship to escape U.S. taxation. The panel critiques the Harvard note for its factual inaccuracies and defamatory statements about Americans living abroad. They argue that the article misrepresents the reasons behind renunciations and fails to consider the complex compliance issues faced by expatriates.

Further, the conversation explores the broader implications of the Harvard Law Review's stance, the need for severing citizenship from tax residency, and the potential unconstitutionality of the Exit Tax post-Moore decision. The panel also highlights the importance of advocating for the complete severance of citizenship from tax residency to solve the problems faced by Americans abroad.

Tune in for an insightful debate on the flaws in the Harvard Law Review note and the broader issues of U.S. taxation on expatriates."

June 20, 2024 - Participants include:

 

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

____________________________________________

Today on June 20, 2024 the Supreme Court of the United States released its decision in the Moore Transition Tax case. The court ruled 7 to 2 against with Moores with Justices Thomas and Gorsuch dissenting.

In this podcast Laura Snyder and I discuss our impressions (it's only been out for a few hours) of the Court's decision.

Individuals were the owners of far more CFCs than multinationals. A large percentage of CFCs owned by individuals are owned by Americans abroad. Individuals were not mentioned in the decision.

Therefore, it is clear that those Americans abroad who are considering renunciation should renounce as soon as reasonably possible!! It is simply too risky to retain your U.S. citizenship and live outside the United States.

In spite of the seven to two ruling against the Moores, I regard the decision as:

A short run loss for the Moores and a possible long run win for taxpayers. My reasoning is detailed in the following tweets ...

 

https://x.com/ExpatriationLaw/status/1803808588797780417

 

https://x.com/ExpatriationLaw/status/1803794413639926061

 

Generally four of the nine justices suggested that taxation may be subject to certain constitutional - due process - limitations. The remaining five  justices did NOT discuss any limitations on taxation.

 

The full decision is may be read here:

 

https://www.supremecourt.gov/opinions/23pdf/22-800_jg6o.pdf

 

Previous SEAT podcasts about Moore include:

https://prep.podbean.com/e/december-5-2023-debriefing-the-moore-case-what-happened-at-the-hearing/

 

https://prep.podbean.com/e/moore-v-united-states-december-5-2023-the-argument-before-the-court/

 

 

 

June 13, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

Laura's newest paper is titled:

 

"The Invisibility Of The American Emigrant"

 

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4832126

 

______________________

 

AI Description:

 

 

"Join John Richardson from Toronto, Canada, as he delves into the struggles of U.S. citizens living abroad with Dr. Laura Snyder from Paris and Dr. Karen Alpert from Australia. This episode focuses on Laura Snyder's compelling paper, "The Invisibility of the American Emigrant," which highlights the systemic issues that overseas Americans face, particularly concerning taxation and banking policies.

The discussion explores how American expatriates are ignored or belittled by U.S. policymakers and academics, despite their continuous efforts to communicate their challenges. The episode also examines the complexities of filing U.S. tax returns from abroad, the role of the tax preparation industry, and the lack of IRS resources dedicated to serving Americans overseas.

Listen in as the guests provide insightful commentary on the broader implications of these issues, including how they affect not only those who identify as Americans but also those who may not even realize their U.S. citizenship status. The episode concludes with a discussion on potential solutions and the need for systemic change."

June 11, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

______________________________________

AI conversion:

"Good morning from Toronto, Canada! Join John Richardson, Laura Snyder in Paris, and Karen Alpert in Australia as they discuss the launch of a new and vital survey targeting overseas Americans. Laura shares insights on past surveys from 2019 and 2021, and why it’s crucial to update this data to reflect current experiences.

They highlight the importance of participation, emphasizing that the survey is open to both current and former U.S. citizens living abroad. By contributing, individuals help in addressing issues like citizenship taxation and more, providing invaluable data that informs future research and policy.

Discover how this survey aims to capture a comprehensive view of the overseas American experience and the steps being taken to ensure wide dissemination and participation. The team underscores the survey's anonymity and how participants can expect their data to be handled securely.

Tune in to learn how you can contribute to this important initiative and make a difference for Americans living abroad. For more details, visit the SEAT website at seatnow.org."

 

June 1, 2024

 

John Richardson - @Expatriationlaw

 

This podcast introduces a the oral argument in the U.S. Supreme Course in the seminal case of Afroyim v. Rusk. Afroyim has been referenced and discussed from time to time in the 16 part podcast discussing Laura Snyder's "Working Paper Series" (found on the SEAT website here).

The case was about whether Mr. Afroyim could be stripped of his U.S. citizenship for voting in an Israeli election when he was a resident but not a citizen of Israel. Interestingly, during the oral argument, the U.S. government lawyer - Charles Gordon - tried to expand the issue into whether Mr. Afroyim should have been stripped of his U.S. citizenship by later accepting Israeli nationality under Israel's "right of return" law. Fortunately, the Court did NOT allow the government to do this. Mr. Gordon was a major figure in U.S. immigration law. His 1999 death rated an article in the New York times. Interestingly the article included a reference to his involvement in the Afroyim case.as follows:

"He spent several years in private practice before joining the Immigration and Naturalization Service in 1939. He stayed for 35 years, rising to general counsel in 1966.

While at the immigration agency, Mr. Gordon argued eight cases before the Supreme Court. ''He was known as a liberal and someone in favor of a more open, fairer immigration policy,'' Mr. Roberts said, but sometimes he had to argue positions with which he disagreed.

In one such instance, three decades ago, Mr. Gordon lost the case of Afroyim v. Rusk, in which the Supreme Court ruled that a naturalized citizen cannot lose his citizenship against his will by voting in a foreign election."

 

 

Please see the following AI generated description and listen to the argument as it took place in 1967 in the Supreme Court of the United States here:

 

https://www.oyez.org/cases/1966/456

 

AI Description:

"Good evening, this is John Richardson speaking with you from Toronto, Canada. Today is June 1st, 2024. All Americans abroad will understand or should understand the significance of the 1967 U.S. Supreme Court decision in Afroyim v. Rusk. That's Afroyim v. Rusk.

Essentially, the case held that the U.S. Government could not involuntarily strip U.S. Citizens of their U.S. citizenship, a practice that continued right up until the 1986 amendments to the Immigration and Nationality Act. Afroyim was the seminal case, and it was decided in 1967. The facts revolved around Mr. Afroyim's voting in an Israeli election in 1951, despite not being a citizen of Israel.

Interestingly, today I discovered a website - Oyez.org - that replicates the exact arguments made before the Supreme Court of the United States in various decisions, including Afroyim v. Rusk. I just finished listening to it, and it is absolutely fascinating. I thought you might be interested in listening to this as well. Please click on the link in the description and enjoy yourself. It's about an hour and ten minutes and highly, highly informative.

Thanks for listening."

 

Once again, the link is here:

 

https://www.oyez.org/cases/1966/456

 

 

May 25, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

John Richardson - @Expatriationlaw

On May 8, 2024 Treasury issued proposed regulations designed to clarify and provide certain exceptions for Form 3520 and Form 3520A reporting for foreign trusts.

 

The announcement and proposed regulation can be found here:

 

https://www.federalregister.gov/documents/2024/05/08/2024-09434/transactions-with-foreign-trusts-and-information-reporting-on-transactions-with-foreign-trusts-and

 

Comments from taxpayers can be found here:

 

https://www.regulations.gov/document/IRS-2024-0022-0001/comment

 

This podcast features a discussion between Dr. Karen Alpert and John Richardson where they explore how the IRS proposed rules might impact U.S. taxpayers in Australia and their Australian Superannuations.

 

 

 

AI generated description:

"Good afternoon, this is John Richardson speaking with you from Toronto, Canada. Today is May 25th, 2024, and my guest is Dr. Karen Alpert, who joins us from Australia. In this episode, we delve into a proposed Treasury regulation concerning foreign trusts, including pension plans and tax-favored accounts outside the United States.

We explore the intricacies of what constitutes a foreign trust under U.S. law and whether common Australian pension plans fall into this category. The discussion highlights the stringent reporting requirements, specifically IRS Forms 3520 and 3520A, and the severe penalties associated with non-compliance.

Dr. Alpert provides a detailed analysis of the proposed regulations, discussing the criteria for determining if an account is a tax-favored foreign retirement trust. We also consider the complexities and potential pitfalls for U.S. citizens living abroad, especially those with no direct connection to the United States.

The conversation touches on the broader implications of citizenship-based taxation and proposes a more straightforward approach to identifying exempt accounts using FATCA IGAs. Join us for an insightful discussion on the challenges and possible solutions to foreign trust reporting."

May 21, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

 

Extraterritorial Taxation #16: Cook Is Ripe for Revisiting

This paper contains three concurrent timelines detailing the step-by-step expansion of U.S. extraterritorial taxation as well as of citizenship and equal protection, since the 1924 U.S. Supreme Court decision Cook v. Tait. These timelines underscore how Cook is ripe for review.

Available at: https://ssrn.com/abstract=4466275

____________________________________________

 

AI Description:

"Understanding Cook vs. Tate: Unraveling the Transformation of US Citizenship and Taxation

In this absorbing episode, join our host John Richardson alongside guests Laura Snyder and Karen Albert as they discuss the intriguing changes in US citizenship and taxation. Delve into Laura Snyder's working paper series, focusing particularly on the 16th paper which explores extraterritorial taxation and revisits the pioneering Cook vs. Tate case. Discover how this landmark 1924 US Supreme Court decision underpinned the US extraterritorial tax system and understand its continued relevance in the evolving landscape of citizenship and taxation.

Be enlightened as Laura Snyder delivers a concise summary of Cook vs. Tate, emphasizing that it was a defining case more about citizenship rather than taxation. Listen to Karen Albert as she navigates through the expansion and complexity of the US tax system post-1924, shedding light on the changing perceptions of foreign income and assets. This insightful episode is essential for anyone interested in understanding the impact of legal decisions on present-day citizenship and taxation issues and the evolution of legal interpretations against different historical contexts.

Dive deeper into the intricacies of American tax laws, especially concerning U.S. citizens residing abroad. Explore historical discrimination precedents like the Plessy v. Ferguson decision in 1896 and understand its lasting impact on lawmaking. Transition into the United States v. Caroline Products Company case in 1938 that introduced the era of ‘levels of scrutiny'. Acknowledge the evolution of equal protection through landmark court cases like Hirabashi v. United States and Bowling v. Sharp.

Focusing on tax laws, the hosts raise valid questions on their susceptibility to constitutional challenge and express concern over the limited societal understanding of constitutional, human, and tax rights in America. The episode wraps up with a spirited discussion on the application of equal protection principles in the arena of tax laws.

Join the conversation as the hosts delve into taxation, equal protection, and their influence on modern-day US citizenship. Hear about historic cases like gay marriage intersecting tax benefits and equal protection. This discussion will challenge listeners to contemplate the potential dangers of tax laws breaching equal protection rights.

Understand the significant transformation of citizenship's constitutional standing, from being a nexus of obligations to a nexus of rights. Reflect on the relevance of Cook v. Tate and the need for re-examining the current citizenship taxation system. This conversation is a gateway to a fresh perspective towards the taxation of overseas Americans, sparking hope for a future where the voices of Americans living abroad are valued in policy-making."

April 18, 2024 - Participants include:

Darren Coleman - Coleman Wealth

John Richardson - @Expatriationlaw

This podcast is crossposted from Darren Coleman's Two Way Traffic podcast. The original podcast and description is here:

"Canadians who return to the country after working south of the border may face “punitive” exit taxes from the U.S. and it doesn’t matter if their leaving is due to a divorce, illness or something else. Darren’s guest is John Richardson of Citizenship Solutions, a Toronto-based lawyer who was born in the U.S. and has lived most of his life in Canada. His practice is largely devoted to assisting Americans who live outside the U.S. John says Americans living in Canada are often treated “unjustly” by the IRS.  “As far as the U.S. is concerned, there are two principles at play,” he says. “First, one never leaves the land of the free for free. Second, everything in the U.S. is taxable.”   Darren and John discuss a wide range of issues – everything from potential troubles for Green Card holders to compliance matters when dealing with two countries that have very different tax regimes to immigration problems."  

https://twowaytraffic.transistor.fm/episodes/leaving-las-vegas-or-anywhere-else-in-the-us-exit-taxes-and-the-price-of-leaving-america

 

 

AI generated description:

"In this insightful episode of "Two-Way Traffic", Darren Coleman engages with renowned cross-border attorney John Richardson of CitizenshipSolutions.ca, in a comprehensive and enlightening discussion around the legal, taxation, and financial complexities associated with living and holding wealth across the U.S and Canadian borders.

The conversation brings into sharp focus the hefty regulations and penalties American citizens and green-card holders are subjected to, regardless of their physical presence in the U.S territory. Richardson talks extensively about the seemingly maze-like tax landscapes which often lead to inadvertent non-compliance with the U.S tax laws.

Adding more depth to this complex scenario, Richardson emphasizes the importance of professional guidance for understanding individual situations and mitigating the emotional distress associated with unfamiliar tax landscapes. The dialogue concludes with a look at the alternatives available for those looking to untangle their U.S. affiliations and reduce the risk of potential penalties.

Featuring an in-depth exploration of treaty residency provisions, potential tax liabilities and punitive exit taxes, this conversation serves as a valuable guide for understanding and navigating the intricacies of U.S taxation laws and their potential repercussions, especially for Green Card holders moving back to Canada. Our expert panel's reflections on the 'closer connection rule' and ‘tax treaty tiebreak provisions’ offer practical insights for individuals trying to navigate their tax obligations.

Rich with real-life experiences, tips and essential cautionary insights, this podcast's ending note underlines the importance of specialized tax advisory in managing cross-border financial matters. This episode of 'Two-Way Traffic' serves as an engaging and informative guide into the intricate world of cross-border finance, giving listeners a deeper appreciation of tax laws and estate management, and insight into next steps towards strategic financial planning."

November 30, 2024 - Participants include:

 

Jim Bennett- Fair Tax

Steven Hayes Fair Tax

John Richardson - @ExpatriationLaw

 

I have previously hosted Jim Bennett and Steve Hayes of Fair Tax fame. Previous podcasts are available here. Much has happened since our last discussion.

The November 5, 2024 election of Donald Trump coupled with Republican control of the Senate and House Of Representatives has created the opportunity for tax reform in the United States. As discussed in this podcast choices in taxation and really about choosing which form of taxation results in the least erosion of productive capital.

There has never been a better time for substantive tax reforem in the United States. The prospects for the "Fair Tax" have never been better.

Notably the Fair Tax would accomplish two goals:

1. It would turn the United States into a territorial tax system (the U.S. would NOT income/events outside the United States; and

2. It would replace the compliance costs and weaponization of the income tax with a simpler (and likely more fair) sales tax.

Previous podcasts with JIm Bennett and Steve Hayes are available here:

https://citizenshipsolutions.ca/category/fair-tax/

 

AI Description:

"Join John Richardson from Toronto, Canada, as he discusses the exciting possibilities of tax reform in the wake of President Trump's election. With special guests Steve Hayes and Jim Bennett of Fair Tax fame, this podcast delves into the potential for implementing Fair Tax legislation in the United States. They explore how an open-minded administration could reshape taxation and return power to the American people. The conversation covers the implications of Fair Tax on investment, American expatriates, and the U.S. economy as a whole. Discover the impact of a consumption-based tax system and the opportunities it presents for both individuals and businesses. This is a must-listen for anyone interested in the future of American taxation and economic growth."

April 29, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

SEAT Working Paper Series #2023/15 Extraterritorial Taxation #15: Taxing in Respect of Rights

This paper: (1) cautions against any new U.S. tax system that would perpetuate the constitutional and human rights violations of the current system, (2) explains how other countries are able to further the legitimate purpose of preventing tax abuse while also respecting fundamental rights, and (3) describes the salient features of the right system for the United States.

Available at: https://ssrn.com/abstract=4466241.

__________________________________________

 

AI Description:

"In this engaging podcast, we delve into the pressing topic of extraterritorial taxation in a comprehensive overview of 'Taxing in Respect of Rights', the fifteenth installment of the Seat Working Paper Series. Joined by internationally based experts, we dissect the potential switch from citizenship taxation to the controversial concept of "Residence-Based Taxation." This episode explores the fear and reluctance towards this replacement, shedding light on alleged misconceptions and bringing to fore the unique set of issues faced by Americans overseas due to systemic disconnects and loopholes in the tax system.

We take up the dialogue around citizenship-residency correlation errors and their inherent systemic misrepresentations. We emphasize the need for Americans to normalise the idea of their fellow citizens living abroad. The discussion expands to trace the roots of extraterritorial taxation issues and probes into potential legislature proposal flaws, along with possibilities of misconduct within the IRS.

While dissecting the taxation bias towards Americans abroad, we value the need for a complete disconnection between citizenship and taxation. In our diverse conversation, we traverse through tax complications around U.S. citizenship, contrasting it with global practices, and analyze how U.S. tax laws might impose needless constraints on global citizens.

As the discourse intensifies, we illuminate the significant differences in dual and single U.S. citizenship rules, exploring the subtly embedded system of privilege and disparity in U.S. tax policies. We also unravel the historic role of U.S. citizenship, highlighting the arduous challenges faced by dual citizens in the contemporary era owing to outdated legislative constructs.

Our conversation reaches a climactic conclusion as we call for a long-overdue end to the American system of extraterritorial taxation, advocating for a fair and balanced system where citizenship and tax residency are dissociated. With a wealth of information available on seatnow.org, join us in exploring the complexities of 21st-century taxation issues in a globalized world."

April 23, 2024 - Participants include:

 

Darren Coleman - Coleman Wealth

 

John Richardson - @Expatriationlaw

 

Introduction:

 

On April 16, 2024 Canada's Finance Minister released introduced a budget which included major tax increases for Canadian residents.

The question is:

What are the implications for financial planning in Canada?

Joining me today is Darren Coleman of Coleman Wealth Management.

What follows is the AI generated version of our discussion ...

______________________________________________

 

"Join us in this riveting dialogue between John Richardson and guest Darren Coleman, an experienced wealth manager and financial planner, as we dive deep into the nuanced world of capital gains taxation. We dissect the recent changes reflected in the Canadian budget, and consider their retroactive impact on individuals and businesses. Our discussion digs into the potential risk to entrepreneurship and brain drain that may stem from these changes. More than just an intellectual exercise, this episode equips you to navigate your wealth management strategies with greater clarity and insight.

We cover aspects such as the tax implications for Canadians selling family properties, and the complexities of including capital gains income inside corporations. Notably, we address the plight of professionals using Canadian-controlled private corporations for their pensions and the precarious situation they find themselves in between the provincial and federal governments.

Our analysis further shines a light on possible effects on retirement planning and other strategic financial decisions. As we scrutinize the current tax scenario, we also delve into the housing market, examining potential implications of taxing gains on the sale of primary residences. Wrapping up, we offer expert insights into estate planning, suggesting techniques to optimize your finances amidst evolving tax regulations. Be privy to this comprehensive discourse and master the hedge maze of capital gains taxation."

April 22, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

SEAT Working Paper Series #2023/14 Extraterritorial Taxation #14: Revenue Neutrality Makes No Sense

Conditioning the end of the U.S. extraterritorial tax system on revenue neutrality is nonsensical and a barrier to genuine reform.

Available at: https://ssrn.com/abstract=4466208.

March 15, 2024 - Participants Include:

 

Ryan Smyth - Official Agent

John Richardson - @Independents

____________________________

On March 13, 2023 I received the following message:

"To our esteemed members, supporters, and the wider community of Nova Scotia,

Today, we reach out with a bittersweet announcement: the journey of the Atlantica Party Association of Nova Scotia is drawing to a close. This decision, reached after much deliberation and heartfelt consideration, marks the end of an era for us and, we know, for many of you as well.

Why Now?

Our journey was fueled by passion, commitment, and the shared belief in the principles and visions that defined the Atlantica Party. It is important to clarify that our decision to conclude this chapter is not a reflection of financial challenges or a lack of support for our party's ideals. On the contrary, thanks to the generosity of our donors and the faith of our supporters, we remained financially resilient and ideologically vibrant until the end.

The crux of our decision lies in the challenges of sustaining the volunteer-driven momentum necessary for our operations. The dedication of time and effort, though abundant in spirit, has become increasingly scarce in practice. This shortage of volunteer support has led us to this juncture, a decision we know may disappoint some. To those who feel let down, we extend our sincere apologies and hope you understand the difficult position we’ve found ourselves in.

Acknowledgments

As we prepare to file for voluntary deregistration with Elections Nova Scotia effective April 30th, 2024, we want to take a moment to reflect on the contributions of everyone who has been part of this remarkable journey. To the candidates who championed the Atlantica cause in provincial elections, your bravery and dedication have been the backbone of our efforts. To our volunteers, whose tireless work behind the scenes made every campaign, event, and initiative possible, we owe a debt of gratitude that words cannot fully express. To our supporters, who have stood by us, advocated for us on social media, and provided financial backing, your belief in our mission has been our driving force.

Looking Ahead

While the Atlantica Party Association of Nova Scotia will no longer be active, the principles we stood for and the conversations we sparked will endure. We encourage our community to continue advocating for the values we hold dear and to remain engaged in the political landscape of Nova Scotia. The end of this organization is not the end of our collective journey towards a brighter future for our province.

In closing, we extend our deepest thanks to each and every one of you who have been a part of the Atlantica Party Association of Nova Scotia. Though our paths may diverge, the memories of what we accomplished together will forever unite us.

With heartfelt appreciation,

Kyle Woodbury, Leader of the Atlantica Party Association of Nova Scotia

 

and

Ryan Smyth, Official Agent and Treasurer for the Atlantica Party Association of Nova Scotia"

_______________________________________________

 

It's hard to create and maintain a political party in a world dominated by mainstream parties. But, amazingly the Atlantica Party lasted for the better part of 20 years. I had been on their mailing list for most of that time - sometimes reading their message and sometimes ignoring them.

But, the Atlantica Party was a success. Only those who have attempted to create political parties will understand that a party that lasted for as long as it did was a success.

In this podcast I talk with Ryan Smyth (Official Agent and Treasurer for the Atlantica Party Association of Nova Scotia) about the "Life and Times" of the Atlantica Party.

 

 

 

 

April 4, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

__________________________________________- Extraterritorial Taxation #13: Other Countries Have a Duty to Act

This paper explains what the officials of other countries must understand about the U.S. extraterritorial tax system, what they must do about it, and why they have a duty to act. This paper concludes with first-hand testimony from residents (many dual citizens) of 33 countries.

Available at: https://ssrn.com/abstract=4466153.

April 1, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

 

John Richardson - @ExpatriationLaw

 

____________________________________________

Understanding what citizenship taxation really is ... Like the optical illusion where some people see an old woman and others see a young woman, citizenship taxation is viewed by different people in different ways. Some people (tax academics, politicians and many tax professionals) view citizenship taxation as simply the US taxing its nonresident citizens with no consciousness of the reality that those citizens live in and are taxed by other countries. Others (individuals who are actually subjected to citizenship taxation) view it as the U.S. imposing taxes, forms and penalties on the residents of other countries. Because of these two different perceptions, it is difficult to have a helpful discussion about citizenship taxation.

 

U.S. Citizenship Taxation

 

The U.S. is currently the only major country that treats all its citizens as tax residents. There has often been speculation as to what would happen if other major countries employed citizenship taxation. Because countries already tax based on residence and source, citizenship taxation would have practical meaning ONLY for a country’s nonresident citizens. This is because “citizenship taxation” would create dual “tax residency” for the nonresident citizens of a country. Generally, treaties allow dual tax residents to use a treaty to become a tax resident of ONLY one country. The exception is when a treaty includes a “saving clause”. A “saving clause” is when a treaty allows a country to tax its citizens (whether resident or nonresident) without regard to the treaty. In this way the “saving clause” prevents an individual with “dual tax residency” from using the treaty to become a treaty tax resident of ONLY one country. Practically speaking, the “saving clause,” by denying individuals the opportunity for “dual tax residents” to become tax residents of only one country, allows the country with the “saving clause” to impose worldwide taxation on the tax residents of another country! The effect of Country A (the United States) including a “saving clause” in its tax treaty with other country B means that U.S. citizens are always “dual tax residents” because the "saving clause" prevents them from becoming treaty nonresidents.. Therefore, because  dual tax residency cannot be prevented by treaty, the treaty allows for: Country A (the United States) to impose “worldwide taxation” on the tax residents of country B on non-US source income.

March 26, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

Extraterritorial Taxation #12: It’s Not About Paying Taxes

Objections to the U.S. extraterritorial tax system are not about paying taxes – most owe no U.S. tax – but about a highly complex and penalizing system that prevents overseas Americans from living normal lives and subjects them to high levels of risk and stress.

Available at: https://ssrn.com/abstract=4466128.

 

 

March 12, 2024 - Participants Include:

 

Doug Judson - Judson Howie

Norman Douglass - Retired Ontario Judge

Dan Lang - Compassionate Justice Toronto

Jim Black - Compassionate Justice Toronto

Ben Levin - Compassionaste Justice Toronto

John Richardson - Compassionate Justice Toronto

 

On February 23, 2024 the Toronto Star reported that Ontario Premier Doug Ford announced his intention to appoint "like minded judges" to Ontario's Provincial Courts. His statement (widely reported by the media) was controversial. At a minimum it suggested an intention to politicize the judicial process - eroding the independence of the judicial system.

 

Jeff Gray writing for the Globe and Mail in February 23, 2024:

 

"Ontario Premier Doug Ford says he has the right to choose “like-minded” conservative judges and defended his installation of two former senior political aides on the government’s judicial appointments committee – the latest in a series of moves critics say is politicizing the province’s courts.

Lawyers groups and opposition politicians raised alarms about the Premier’s comments on Friday, saying they amount to a rejection of judicial independence, undermine public confidence in the courts and set a course toward a U.S.-style partisan justice system.

Mr. Ford was unrepentant when asked about a Toronto Star story that his government had put two of his former senior political aides on the province’s Judicial Appointments Advisory Committee, which vets and shortlists candidates for Attorney-General Doug Downey to name to the Ontario Court of Justice."

 

________________________________________________

AI Description ...

"In this compelling podcast episode, a seasoned panel of legal experts, including retired judges and practicing lawyers, delves into crucial topics like judicial appointments, the independence of the judiciary in Ontario, and potential political influences on legal decisions. The conversation sheds light on the controversial prospect of appointing "like-minded judges", a statement attributed to Ontario's Premier Doug Ford.

An interesting narrative emerges as Doug Judson, Chair of the Federation of Ontario Law Associations, retired Judge Norman Douglass and other panelists such as Dan Lang, Jim Black, and Ben Levin intricately break down the recent changes to the judicial selection process and its potential implications on the justice system. The dialogue goes further to decipher the media's impact on public perception of crime, justice, and law enforcement, probing the dangerous possibilities of a distorted perspective.

Highlighting the utmost importance of an independent judiciary in a healthy democracy, this podcast delves into the room for political interference, the broad-brushing of the judiciary, and the necessity for balance across various sectors within the legal framework. The conversation wraps up exploring aspects of resource allocation, the viability of drug treatment courts over creating more jails, the call for more diversity in the bench, and an overall comprehensive outlook of a just criminal justice system.

Join this enlightening conversation, presenting an in-depth analysis of the justice system, the indispensable role of public discourse, and the future of the judiciary in Ontario."

March 15, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

 

Extraterritorial Taxation #11: Deference or Constitutionalization?

Instead of practicing deference, federal courts must subject tax legislation to the same constitutional review to which they subject other legislation.

Available at: https://ssrn.com/abstract=4465622.

AI Version:

 

______________________________________

"In this informative episode, host John Richardson delves into the complex narrative surrounding taxation and constitution rights, intricately dissecting the question - Should U.S. tax law be constitutionally reviewed? This leads him and his guest experts into the nuanced layers of "Extraterritorial Taxation: Deference or Constitutionalization?", the provocative topic of Seat Working Paper 11.

The experts, Laura Snyder hailing from Paris and Karen Alpert from Australia, dissect the underlying purpose of the working paper. They engage in a deep discussion about the roles of the Supreme Court and Congress in shaping tax laws, providing unprecedented insights into the topic. They pose acute queries regarding the possible power dynamics and repercussions that could result if tax law creation remains unchecked and outside constitutional review.

Taking the discussion a step further, they link the discussion with the plight of American expats. They explore the profound implications regulations have on fundamental rights and use the U.S tax code as an example. The debate highlights the fallback of unlimited tax powers and reiterates the importance of forming equitable tax policies.

Join Richardson and his esteemed guests as they unravel complicated discussion on the potential influence taxation has on societal behavior, ethical dilemmas concerning human rights and tax laws, and the critical role of constitutional review in striking a balance between the state's fiscal needs and citizens' fundamental rights.

Listeners can expect an enlightening dialogue that simplifies the labyrinth of tax laws and provides valuable insights for both legal experts and everyday citizens. Tune in for the captivating dialogue on complexities of taxation and the potential constitutionalization of U.S. tax laws."

March 11, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

 

Extraterritorial Taxation #10: Violating Human Rights

The U.S. extraterritorial tax system violates multiple international human rights instruments that the United States has signed, or signed and ratified.

Available at: https://ssrn.com/abstract=4465610.

AI Version:

___________________________________

"In this thought-provoking podcast episode, host John Richardson, along with experts Karen Alpert from Australia and Laura Snyder in Paris, delve deep into the complex subject of extraterritorial taxation in the United States and its potential interference with fundamental human rights. Providing comprehensive insights and discussions, we explore the divergences between the American Constitution and international human rights, especially impacting US citizens living overseas.

Our discussion highlights the vital interplays of the American Constitution, the role of the legislature, the judiciary, and the controversial effects it imposes upon its citizens' rights and obligations, both domestically and abroad. We focus on the extensive impacts of the U.S. extraterritorial tax system on Americans living overseas, notably the discriminatory effects and constraints on entrepreneurial and employment opportunities.

Framing a perspective on the contentious claim that U.S. citizenship can be seen as a 'fiscal prison' in the 21st century, this episode stirs up thought and debates about the free right to live and work as a U.S. citizen living abroad.

In the latter part of the podcast, this audacious discussion extends towards the implications of the U.S.'s taxation system on self-determination and economies of other nations. We ponder over the proposition of U.S. citizenship taxation as a form of economic warfare and the subsequent potential human rights violations.

Join us in this enlightening discussion to understand more about the root causes and potential solutions to these complex tax situations and play your part in ceasing extraterritorial American taxation. Explore more only at SEATNow.org."

November 23, 2024 - Participants Include:

 

Virginia La Torre Jeker - @VLJeker

John Richardson - @ExpatriationLaw

 

AI Description (with slight modifications):

 

Part 1 - The Insanity Of "Foreign Gift Reporting" Continues

"In this episode, join John Richardson and U.S. tax lawyer Virginia La Torre Jeker as they delve into the complexities of U.S. tax systems affecting "U.S. Persons" and the reporting of foreign gifts. They discuss an intriguing case where a woman from China was penalized for not reporting the receipt of foreign gifts, despite not being a "U.S. Person" when she received them, highlighting the extreme measures of the IRS."

Part 2 - More Questions On Form 8854 For 2024

"The conversation also explores new developments in expatriation, touching upon changes in Form DS-4079 and the draft 2024 Form 8854, signaling increased IRS interest in expatriation processes. Specifically Form 8854 now asks whether gifts have been made withing a five year period which resulted in reducing a new worth below the 2 million USD mark. They shed light on the implications these changes have for expatriates, particularly focusing on the importance of understanding both U.S. and local laws regarding asset transfers and expatriation claims.

Listen in to grasp the essential updates and avoid the risks involved in non-compliance with U.S. tax laws, especially when considering expatriation. This episode is vital for anyone dealing with expatriation or foreign assets concerning U.S. tax regulations."

March 6, 2024 - Participants Include:

 

David (Coach) Coutts - @RealCoachCoutts

 

John Richardson - @Expatriationlaw

 

Coach Coutts - Leave The Cold Recovery to US!

___________________________________________

AI Description ...

"In this invigorating episode of our health-focused podcast, host John Richardson sits down with return guest and renowned health coach, David Coutts, for a deep dive into managing and recovering from common colds naturally. Releasing intriguing information, David reveals his secrets for staying free of sickness for nearly a decade and presents practical methods for recognizing and counteracting the early signs of a cold.

Exploring a variety of natural remedies, David shares an uncomplicated recipe for a homemade tea rich in immune-boosting ingredients such as lemon, ginger, and honey. He also highlights the benefits of integrating other immunity-boosting foods into your diet, such as garlic, coconut oil, pumpkin seeds, and berries, asserting their crucial role in elevating one's well-being.

An insightful segment of the conversation is dedicated to the importance of Vitamin D supplementation for immune support, with David discussing its powerful effects and strategies for effective integration into your daily routine. The episode also addresses the influence of lifestyle choices on our ability to fight off infections, with special emphasis on the critical role of sleep in maintaining good health.

Join us in this enlightening exploration of natural and proactive ways to beat the common cold, as David imparts his wisdom and encourages listeners to take active care of their bodies. For more in-depth insights, tune in to this episode and arm yourself with the knowledge to boost your immunity and improve your quality of life."

March 4, 2024 - Participants include:

 

David McKeegan - Greenback Tax and Cleer Tax

John Richardson - Expatriationlaw

I had the opportunity to chat with David McKeegan, the founder of Greenback Tax Services. Greenback continues to be a major player in the "expat tax world" offering US tax prep services to Americans abroad throughout the world. The story of Greenback is interesting and demonstrates that U.S. taxation is what unites all Americans abroad.

 

What follows is the AI generated description of the interview.

____________________________________________

"Join us in this insightful interview with David McKeegan, founder of Greenback Tax Services, as he dives deep into the complexities of U.S. taxation for Americans living abroad. Having started his tax preparation service while living overseas himself, David explores the painful lessons and triumphs that led to the growth of this thriving business. From recognizing a widespread tax-related problem among expats in 2008, to coping with the rigours of the 2017 Tax and Jobs Act, this conversation serves as a masterclass in understanding the difficulties in navigating cross-border tax issues for Americans abroad.

Delve into the gravity of U.S. tax laws and their repercussions on American citizens striving to earn their livelihood beyond the country's shores. Discover the concept of the "Accidental American" and the ambiguity in U.S. taxation laws for residents paying taxes in countries with higher tax rates than the U.S. The interview critically examines the U.S. Government's perception of a "tax cheat", questioning if undue attention is given to expats over local taxpayers.

Engage in an intriguing discussion around the actual worth of the U.S. citizenship, especially under the weight of hefty taxes, and ponder over the idea of selling citizenship as a future solution. Get a clear picture of how the U.S. sits in the same taxation boat as countries like Eritrea and North Korea, both notorious for taxing their citizens regardless of their residency. The conversation concludes with the challenges faced by expats in planning retirement due to U.S. taxation laws and posits a need for an overhaul in the system.

The episode further evokes a strong dialogue around the potent role of the expat population in politics and taxation. Gain an understanding of the political ramifications of the U.S. citizenship taxation law and the obstacles facing expats in remote voting. In his candid conversation, David underscores the necessity of seeking advice from a tax preparer well-versed in expat taxes, and shows skepticism towards the chances of a reform in the U.S. citizenship taxation law. Immerse yourself in this enlightening discussion for real-world insights on critical expat taxation issues."

March 4, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

SEAT Working Paper Series #2023/9 Extraterritorial Taxation #9: Forcible Destruction of Citizenship

The U.S. extraterritorial tax system “abridges and affects” U.S. citizenship, leading to the forcible destruction of U.S. citizenship in violation of the 1967 U.S. Supreme Court decision Afroyim v. Rusk.

Available at: https://ssrn.com/abstract=4465596.

 

____________________________________________________

AI Description:

 

"Join us for an insightful discussion with John Richardson, Karen Alpert, and Laura Snyder as they tackle complex and controversial issues related to citizenship taxation and the 14th Amendment. Using Laura Snyder's seat working papers as a reference, our panel converses openly about the intriguing and often misunderstood subject of forcible citizenship destruction—a topic that has been stirring debate within the community of overseas Americans.

The podcast takes off with an in-depth analysis of the 14th Amendment’s historical interpretation and its influence on citizenship and taxation. The dialogue then plows into examining its specific clauses, additionally shedding light on its impact on the fabric of modern citizenship laws. The conversation enthralls listeners with revealing discussions about the U.S. nationality-based tax system and how it inadvertently creates a hierarchy among citizens.

An essential aspect of this podcast revolves around the complex and ever-evolving terrain of U.S. Supreme Court decisions, shedding light on the significant impact they have had on the rights and lives of U.S. citizens, especially those living overseas. The conversation further probes into current laws and regulations that exert relentless pressure on U.S. citizens abroad, forcing them into a predicament of considering renunciation of their own citizenship.

The offered prognosis dives into the deep waters of the unintended consequences of extraterritorial U.S. taxation. It unravels the historical background of the issue and explores how U.S. laws, including elements within the Internal Revenue Code, have accelerated the trend of citizenship renunciations. The conversation critically reviews the issue of indirect legal mechanisms—"weaponization of citizenship" that covertly sabotage citizens' rights to keep their nationality.

The episode wraps up with a thought-provoking question—Does the current form of citizenship taxation infringe upon the 14th Amendment’s guiding principles? The dialogue succeeds in painting a broad picture of the struggles faced by U.S. citizens due to these contentious laws resulting in a unique predicament compared to citizens of other countries.

Ultimately, this episode serves as a compelling voice for the SEAT (Stop Extraterritorial American Taxation) initiative, advocating reform towards tax laws that are forcing people out of their U.S. citizenship."

February 16, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

    SEAT Working Paper Series #2023/8 Extraterritorial Taxation #8: More Violations of Equal Protection

The U.S. extraterritorial tax system violates 14th Amendment equal protection not only because it is inherently suspect (as examined in Extraterritorial Taxation #7), but also because it creates a second class of citizens and is founded and perpetuated in animus.

Available at: https://ssrn.com/abstract=4465589.

__________________________________________________-

AI Description:

In this riveting podcast, John Richardson hosts a conversation with Laura Snyder and Karen Albert on citizenship taxation and its impact. The podcast sheds light on the discriminatory aspects of extraterritorial taxation, how it often results in the violation of the 14th Amendment, creating a second-class citizenship for Americans residing abroad. Discussed from historical and legal viewpoints, the episode analyzes prominent US Supreme Court decisions and their effects on citizenship taxation, providing listeners with a comprehensive understanding of this complex issue.

The conversation probes deeper through the history of constitutional law, beginning from the aftermath of the Civil War up to modern times. The hosts discuss how laws have been misused to weaponize citizenship and infringe upon the rights of American citizens despite the Supreme Court's ruling against such practices. The inherent biases of American taxation against overseas Americans and their repercussions are also critically assessed.

Legislative impacts of acts like the Foreign Account Tax Compliance Act (FATCA) and Global Intangible Low Tax Income (GILTI) on American expatriates are evaluated in great depth. They explore the controversial perspective of treating citizenship as an insurance policy and questioning the authenticity of citizens' rights. The discussed topics paint a vivid picture of the intricate nexus between citizenship and taxpayer status, potential biases in the tax system, making it a must-listen for anyone keen to understand the complexities of American citizenship and taxation.

The conversation concludes with a thought-provoking discussion on the impending need for reform in the domain of extraterritorial American taxation, urging listeners to reevaluate their understanding of this significant constitutional matter.