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Tag Archive for Passport

Have An Unpaid Tax Bill? Your Passport WILL Soon be Revoked!

Ronald Marini picture41

On Tuesday, December 1, 2015 we posted Have An Unpaid Tax Bill? Your Passport Could Soon be Revoked!, where we discussed that nothing has happened since our May 31, 2012 post “Tax Delinquents May Have Passports Canceled & Be Questioned at Air & Sea Ports”  as it relates to the IRS being able to revoke the passports of Americans who owe substantial unpaid taxes.

However a recent bill known as the  H.R. 22, Fixing America’s Surface Transportation Act (FAST Act)which It includes amendments to the tax code that would allow authorities to revoke or deny the passport of any US taxpayer who has unpaid taxes in excess of $50,000 or who have not obtained or won’t provide a Social Security number, has been approve by the conference committee. Read more

Have An Unpaid Tax Bill? Your Passport Could Soon Be Revoked!

Ronald Marini picture38

On November 18, 2015 we posted “Tax Delinquents May Have Passports Canceled – Take 2!,” where we discussed that nothing has happen since our May 31, 2012 post “Tax Delinquents May Have Passports Canceled & Be Questioned at Air & Sea Ports”  as it relates to the IRS being able to revoke the passports of Americans who owe substantial unpaid taxes.

However a recent bill known as the  H.R. 22, Fixing America’s Surface Transportation Act (FAST Act)which It includes amendments to the tax code that would allow authorities to revoke or deny the passport of any US taxpayer who has unpaid taxes in excess of $50,000 or who have not obtained or won’t provide a Social Security number, has been approved by the conference committee. Read more

Part 13 – Understanding “Exit Taxes”

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“I relinquished U.S. citizenship many years ago. Could I still have U.S. tax citizenship?”

Attn: Former U.S. Citizens: Are you STILL or have you EVER BEEN a U.S. “Tax Citizen”?

Synopsis:

This is a long post. In fact, it is too long for the average reader. Therefore, I wish to summarize the purpose and possible (but not certain conclusion) of the post in a few simple sentences.

Here goes:

If you were born in the United States (and became a U.S. citizen at birth) who moved to Canada and naturalized as a Canadian Citizen prior to June 3, 2004:

1. Without informing the U.S. State Department or applying for a Certificate of Loss of Nationality; and Read more

Part 12 – Understanding “Exit Taxes”

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“The two kinds of U.S. citizenship: Citizenship for “immigration and nationality” and citizenship for “taxation” – Are we taxed because we are citizens or are we citizens because we are taxed?”

The United States of America – One country two citizenships – Introducing the “Tax Citizen”.  Dual Citizenship – American style – All Americans are both “Citizens” and “Tax Citizens”. One Country – Two Citizenships.

First Citizenship – Citizenship for Nationality Purposes

Americans have always been proud of their U.S. citizenship. Most U.S. citizens regard their U.S. citizenship as the most valuable thing they have. Most Americans will fight for their citizenship. They will die for their citizenship. They Read more

Ahh … The Sweet Taste of Victory

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Withers Wins Victory on Behalf of U.S. Clients Seeking to Renounce Citizenship

In a press release dated March 3, 2015, the Withers Law Firm announced that it was successful in persuading the U.S. Department of State (DOS) to abandon its long-standing position of treating a U.S. citizen who is attempting to renounce his citizenship as being ineligible for a visa to visit the U.S. for business or for pleasure. As a way of background information, while a Certificate of Loss of Nationality (CLN) letter is pending, a person attempting to renounce his citizenship remains a U.S. citizen and is thus ineligible for a visa to visit the U.S. either for business or for pleasure (U.S. citizens are not eligible for visas). Read more

Renewing Your United States Passport? BEWARE!

iStock_passportXSmallState Department Turns Over Your Social Security Number & Location To The IRS

Non-compliant United States taxpayers living abroad are getting nervous. If an informant seeking a hefty IRS reward or FATCA doesn’t rat them out first, then the State Department will. This can happen when the non-compliant taxpayer renews his or her US passport.

Traditionally, the functions of the US Treasury and the Department of State were completely separate. However, we are seeing a continued erosion of this distinction as troubling economic times continue. The US passport renewal form mandates that the applicant supply his Social Security Number (SSN) if he has one. 

This is authorized by Internal Revenue Code Section 6039E, enacted in 1986. The legislative history to that section makes clear that over 25 years ago Congress was aware that US persons residing overseas were not filing US tax returns even though required to do so. Congress intended to increase tax compliance of US citizens living outside the United States through its enactment of this tax provision. The IRS has continued to drag its feet in promulgating Treasury Regulations that can offer more guidance. Recently, the IRS has renewed its interest in the topic. In January of 2012, the IRS withdrew old proposed Regulations that had been issued in 1992 and issued new ones dated January 26, 2012. We are still waiting for these Regulations to be finalized over one year later! Read more

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