Category Archives: U.S. freedom

Cook v. Tait 44: “Sovereignty”, “Citizenship” and use of “citizenship” to further the interests of the “sovereign” – The evolution from #CookvTait to #FATCA

As citizenship evolves …

I began this post in 2015. It has languished in draft form since that time. It is now November of 2017. As #TaxReform17 comes to an end, I feel motivated to finish it. It is now 2019. Really, it’s probably now or never. This post draws heavily from posts, insights and comments from a number of bloggers and (past) contributors to the Isaac Brock Society. Your comments have helped to shape this discussion. This post will continue my Cook v. Tait Book (a collection of posts written about U.S. citizenship based taxation taxation-based citizenship, which started in 2011. (Much of the Cook v. Tait book appears as a resource at the Isaac Brock Society – a rich source of comments about life in an FBAR and FATCA world.

About citizenship: One way or the other, citizenship matters ..

The purpose of this post is to explore various aspects of the concept of citizenship through the 20th century and the first part of the 21st century. This is an interesting topic in it’s own right. It is particularly important in the context of Cook v. Tait. As the likelihood of a lawsuit against “citizenship-based taxation” increases, the importance of understanding “the evolution of citizenship” increases. I propose to consider this issue under the following “Part”s:

Part A –  Citizenship under international law – An aspect of the Sovereignty of Nations

Part B – Citizenship, international law and citizenship evolution triggered by “war”

Part C – Evolution of citizenship under U.S. “domestic law” – 1967 – Afroyim – The U.S. Supreme Court and the “constitutionalism” of U.S. citizenship

Part D – Notions of Citizenship in the 21st Century

Part E – The forced imposition of U.S. citizenship

Part F – Citizenship as a weapon – The role of “citizenship taxation” in the “weaponization of finance”

Part G – Citizenship-based taxation as a way of controlling the life choices of Americans abroad

Part H – Citizenship-based taxation as a mechanism to export U.S. cultural values to the rest of the world

Part I – Dual citizenship in a world of U.S. extra-territorial laws

Part J – Citizenship-based taxation as a way to export U.S. cultural values to the Muslim world

Part K – Multiple citizenships and public office: Australia’s “Citizenship Seven”

Appendix – Modern thinking and research on the rights and obligations of citizenship

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#FEARBar (“Foreign Email Account Report”) update – All indications lead to reporting

The above tweet references a post written four years ago in June of 2013. The post predicted that at some point the United States would require disclosure (in addition to FATCA (Form 8938) and FBAR (FinCen 114) and other forms) of the email accounts used by Americans abroad.


That post concluded with my prediction:

The purpose of FBAR and FATCA is to …

Provide the U.S. with information that is outside of its jurisdiction. In other words, the U.S. has no legal right to the information. Therefore, by threatening “life altering” penalties, the U.S. forces its citizens to provide this information to the U.S. government.

If the contents of bank accounts is important, then the contents of an email account would be even more valuable.

You heard it here first:

The next information return that the U.S. will require is the:

Foreign Email Account Report” – FEARBar for short!

Congress will (like FATCA) unknowingly pass the general legislation (slipped in as part of a Hiring Act) and authorize the IRS to specify the contents of the return. What an Orwellian World!

FEARBar coming to an information return near you!

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The @BarackObama #FATCA law: “an absolute disgrace and a dark spot in history”

The above includes some of the text of a comment at the Isaac Brock Society. The comment should be read by all Americans abroad.

Excellent post and I couldn’t agree with you more. I wouldn’t take back US citizenship if they offered it along with no tax obligations, a once a year round trip ticket to the US destination of my choice and leaving me alone forever. No, I wouldn’t want it back because any country that was capable of doing what they did to their expat community and continue doing those same things to their expat community, in spite of all of the articles and pleas alerting them to the fallout and with constant alarm bells ringing and do absolutely nothing, is not to be trusted under any circumstance. I too sadly agree that nothing will change regarding moving to RBT and FATCA wont be repealed either, in my opinion. There is too much to be made by picking the pockets of innocent folks living outside of their ever tightening borders, folks who have little to no say in the laws that are being thrust upon them, no representation in Congress and no interest whatsoever in speaking with them from US lawmakers. Like you say, “Is holding on to the nostalgia of one’s origins worth all that?” Absolutely not! To continue to be exploited, extorted, controlled, be under permanent surveillance, financial and otherwise, while living in another sovereign country, where I am and have been a citizen for nearly my entire life, makes the decision not to accept US citizenship, should it ever be offered back a no brainer. I recommend anyone reading this, in a situation of trying to decide what to do and wondering if, just if, things will change for the better, you should seriously consider renouncing, sooner rather than later. Things are not likely to improve and may in fact even get much worse. I felt ten years, or more, younger after renouncing and now live, invest and see life as a much freer and unburdened person. I will never forgive nor forget what Obama’s FATCA and related laws created and how much damage they did in destroying the overseas US community of citizens and deemed persons. It is and still remains an absolute disgrace and a dark spot in history.

Part 1 – Congressional and administrative barriers to exercising the right of expatriation – the relinquishment fee

The election of Barack Obama ushered in the era of “Change you can believe in”. For Americans abroad it is has resulted in the need to relinquish U.S. citizenship. Although the U.S. Supreme Court has ruled that there is a constitutional right to relinquish U.S. citizenship and the 1868 “Right to Expatriate” statute is still on the books, the United States continues to impose barriers to relinquishing U.S. citizenship.

This will be a series of post designed to explain the administration (think Obama administration) and Congressional barriers (think laws) to relinquishing U.S. citizenship.

 

There are at least three categories of barriers. To be specific there are:

  1. Financial – Barriers imposed by the cost of relinquishing U.S. citizenship
  2. Mental – Barriers imposed by a requirement that that the potential renunciant “understand what he/she is renouncing”
  3. Physical – Barriers imposed by the requirement that the renunciation take place outside the United States and at a U.S. Consulate

Each of these barriers is deserving of a separate post.

Today, we will begin considering the financial barriers to renouncing U.S. citizenship.

To put it simply, it is far from “free” to relinquish the citizenship of the “Land of the Free”.

Although the administrative fee to relinquish U.S. citizenship is on only one (and for many the smallest) component of relinquishing U.S. citizenship, it imposes a barrier for many. The current fee for relinquishing U.S. citizenship is $2350 USD. As Robert Wood has discussed, the United States has the highest relinquishment of citizenship fee in the world. (Check out the comments to his article.) It is reasonable to conclude that the purpose of the fee is to discourage people from exercising their right to expatriate. It is clear, that many people Americans abroad have difficulty affording that fee. See this recent Facebook discussion at Keith Redmond’s American Expatriates group. It’s clear that many families are beginning to include “U.S. citizenship renunciation” in the family budget.

Renunciation Fund – “Put a little love in your heart” – A possible humanitarian gesture …

Next – tax compliance fees and the relinquishment of U.S. citizenship.

 

 

 

 

 

 

 

Both the Afghan hospital damage and the wounds of #Americansabroad are “self inflicted”

Why did the U.S. bomb the “Doctors Without Borders” Hospital? Is there any basis for the bombing being a war crime?

A fascinating interview …


The U.S. Justification – the Afghan Government asked us to do it making it a “self inflicted wound”

Watch the attempt to deflect blame to the Government of Afghanistan …

Although no reasonable person would believe that the U.S. deliberately targeted physicians and patients to be killed, the U.S. response is problematic. Nothing should be said until an investigation is complete.

The latest U.S. explanation is an attempt to say:

1. It’s not our fault (the Afghan Government asked us to do this); and

2. It’s the fault of the Afghan Government (they are responsible for the consequences of their action).

In other words, on the one hand it is NOT OUR FAULT (it was really the Afghan Government that did this) AND and the wounds are therefore (self-inflicted) the fault of the Afghan Government.

The uncomfortable commonality between the U.S. response to the bombing of the Afghan hospital and it’s response to the the FATCA induced banking problems of Americans abroad

Although I am NOT comparing the magnitude of what happened in Afghanistan to the FATCA war on Americans abroad, I note that the response of the U.S. government is exactly the same.

1. It’s not the fault of the U.S. that European banks are closing the accounts of Americans abroad. After all, it’s not the U.S. Government that is closing the bank accounts. It’s the banks that are doing this to Americans abroad.

2. It’s the fault of Americans abroad for wanting to have bank accounts with banks that would close their accounts.

The Americans of Barack Obama has no capacity to take responsibility for it’s actions …

Yes, those who are wounded because of U.S. extra-territorial overreach are experience “self-inflicted wounds”.

The long run question is …

Will the United States will be able to survive it’s own “self-inflicted” wounds – the hatred of American that is dramatically escalating?

Think of it …

In 2009 Barack Obama was awarded the Nobel Peace Prize. Who could have anticipated the destruction and havoc his administration would inflict on the world?

Few people believe either the form or the extent of the way USA abuses #Americansabroad

I came across an interesting discussion at Keith Redmond’s American Expatriates Facebook group.

The discussion starts here:

Interesting observation for the week. I have had the opportunity to explain to my fellow Australians the dire situation we face as US expats at the hands of the US government. I get the impression that the people I have told are doubting my facts because they find the unfairness of CBT so frigging unbelievable, the intrusiveness of FATCA so arrogant it couldn’t possibly be true. The shock on their faces is somewhat gratifying. So this is the type of “ambassadors” the US has made of 8.7 million  expats.

I encourage you to read the comments. I agree with this. In my experience the reality of the abusiveness of the U.S. government towards it’s citizens abroad that many people do NOT even believe it’s possible.

Confession: I didn’t think it was possible either.

Renounce and rejoice!

 

 

“… living life as an American is all about living in fear, ALL THE FUCKING TIME!! Fear of the government…”

Americans who self-identify as expats as opposed to citizens of other countries seem to believe that the solution to their problems related to the USA lies in Washington DC. But DC is the source of the problem, and its functional purpose is to serve Homelanders not expats.

A lot of the 8.5 trillion so-called Americans abroad do not self-identify as Americans but as citizens of their country of residence. Hence, they are not lobbying Congress or the POTUS, because these branches of government represent not the expat but the Homelander.

This post ushers in one of the most interesting discussions among non-U.S. residents who are deemed to be U.S. citizens. Truly fascinating. This discussion should be sent to Washington, DC (let’ pretend that they care).

U.S. residents do NOT experience the United States (and the world) the way non-U.S. residents experience it. We have just passed the 4th of July.

The above tweet references a comment from the Facebook discussion that should be required reading for all. Many of those trying to navigate the new FATCA and FBAR world often wonder whether they are “really American”. Does this really apply to them? I have often jokingly (or maybe not) suggested that:

 

“If you are terrified of the U.S. Government then you are truly American”.

Consider the following comment from the Facebook discussion.

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