Does Cook v. Tait really mean that citizenship-based taxation is constitutional in all cases?

In December 2012 U.S. Judge Robert Bork died. He  taught at Yale Law School. His students included Bill and Hilary Clinton. He was once the Solicitor General of the United States. He was a prolific writer and a forceful intellect. Even those who disagreed with him respected him.

President Reagan attempted to appoint Judge Bork to the Supreme Court of  the United States. The Senate did NOT approve his nomination. The Senate judiciary committee (chaired by Senator Kennedy) orchestrated attack after attack (not Senator Kennedy’s finest moment) on Judge Bork’s personal views. It was not pretty.

U.S. Narcissism and it’s impact on the sovereignty of other nations – Introduction

Hot off the press from Phil Hodgen!! – Is this what one would expect from a narcissist?

The Internal Revenue Code uses the word “expatriate” to specifically refer to someone who goes through a process of terminating U.S. citizenship or permanent resident status. This is what you will find in Sections 877 and 877A of the Internal Revenue Code. Yes, it is a lazy and ego-centric way for the U.S. government to approach the world: “A word means only what we say it means.”

 

The most reasonable, vocal, articulate, justified and marketable – “Anti-Americanism” comes from U.S. citizens abroad isaacbrocksociety.ca/2012/06/16/u-s…—
U.S. Citizen Abroad (@USCitizenAbroad) June 16, 2012

 

 

In an early post: Nationalistic Narcissism and U.S. citizenship – Being a U.S. citizen is like having a narcissist for a parent – I suggested  that the United States is a narcissist. On the most minimal level, narcissism includes the belief that everything and everybody should revolve around the narcissist. Anybody who has ever known a narcissist knows that narcissists do not recognize personal boundaries. To put it another way, a narcissist sees everybody as an extension of the narcissist – i.e cannot accept that other people are autonomous individuals. Although I am not suggesting that Wikipedia is extremely authoritative, I note the following comment:

What “Form Nation” does to U.S. citizens living outside the United States

I came across a great post which I tweeted:

@aaforobama interested in knowing what the Obama admin has done to #americansabroad with #FATCA and the dormant #FBAR terra0nullius.wordpress.com/2012/06/06/ann…—
U.S. Citizen Abroad (@USCitizenAbroad) June 06, 2012

I then left the author the following comment:

Hello:

Found you from a pingback on an article I wrote.

A very well done article. Thought I would spread the word a bit:

https://twitter.com/USCitizenAbroad/status/210362763225202689

See that you have an interest in human rights. Here is a post that I
wrote a while ago:

Do you think that the U.S. practice of citizenship-based taxation is in 
 violation of International law?

Could citizenship-based taxation evolve into a crime against humanity?

U.S. citizens abroad are suffering and being forced to 
renounce U.S. citizenship as defensive measure.

Nationalistic Narcissism and U.S. citizenship – Being a U.S. citizen is like having a narcissist for a parent

Great video – should be become required viewing for the Levins of the world!

A U.S. citizen trying to live outside the U.S. tries to reason with a “Homelander” (who sleeps outside the U.S. but lives in the U.S.)

___________________________________________________________________________

It is not a good time to be a U.S. citizen. The fact of U.S. citizenship imposes a disability on a person that disadvantages him in the game of life.

U.S. citizens living abroad are, as  a defensive measure, being forced to renounce U.S. citizenship. U.S. citizens living outside the U.S. are subjected to the agony of U.S. citizenship on a daily basis. The cost of U.S. tax compliance has meant that (with the exception of the wealthy) U.S. citizenship has been priced out of the market. Furthermore, U.S. citizens living abroad must choose between having a life and having U.S. citizenship. In the words of one commentator:

These days, Americans cannot live decently overseas without renouncing. And that’s not just the high-rollers who are doing it to save taxes. Indeed, as a low-roller, I will pay more in taxes in the UK than I ever would in the US. However, with the onerous reporting the US demands of foreign banks regarding US depositors, it is getting impossible to do such simple things as open a savings account if one is an expat. Loans, credit cards? Forget it. When we needed a mortgage a year and a half ago, the only way we got it was to leave me out of it BECAUSE my being a Yank would have made the bank jump through expensive IRS hoops it didn’t care to encounter. And it’s getting worse. But that’s another story.

This one is about my renunciation of my US citizenship, something no other citizen of any other nation except Eritrea has to do to live and work peaceably in any other country that will have them.

“Hitching a ride” – FATCA – The Trojan Horse of the Hire Act – Updated with Roger Conklin comment

Hitching A Ride – Is A “Trojan Horse” Provision Legitimate?

 

@SenCarlLevin thinks extraneous legislative amendments should be banned washingtonpost.com/opinions/fight… How can he justify #FATCA wp.me/p1OvGl-18—
Renounce U.S. Citz (@renounceus) April 28, 2012

 

In order for legislation to have “moral force”, it should at a minimum:

1. Be read by legislators prior to it becoming law; and

2. Not contain provisions that are unrelated to the main purpose of the legislation – i.e. NOT “hitch a ride”

“Hitching a ride”** is especially easy if the Congressmen don’t read the legislation.  Nancy Pelosi commenting in relation to Obamacare, noted that it was important for Congress to pass the bill, so that the American people (and presumably Congress) could learn what was in it.

FATCA is unrelated to the  purpose of the HIRE Act. It simply “hitched a ride” into the Hire Act. Who knows how many Congressmen read and understood the Hire Act prior to voting in favor of it? Provisions that “hitch a ride” into legislation are analagous to  soldiers left inside a Trojan Horse*. Once the primary legislation takes effect, the “hitchhiker provisions” will be unleashed on an unsuspecting public.

FATCA has been referred to as the “neutron bomb” of international finance. It is the most dangerous act of American Imperialism ever.  It will  hasten the demise of the U.S. as a world power.