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Non-citizens Should Be Able To Leave The United States Without Having A Certificate Of Tax Compliance (Shouldn’t They?)

Broadcast on:
21 Mar 2023

March 21, 2023 - Participants include:

 

Virginia La Torre Jeker - @VLJeker

 

John Richardson - @Expatriationlaw

 

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The United States is determined to get its tax revenue. The U.S. Internal Revenue Code has provisions that:

 

Prohibit People From Leaving The Country For Tax Related Reasons

Examples include:

 

- Passport confiscation laws for citizens

- A requirement of a tax certificate for non-citizens ("Sailing Permit")

 

Take Control Over People's Money If They Are Neither Citizens Nor Residents

Examples include:

- withholding taxes generally

- FIRPTA

- Estate taxes on US Situs assets ($60,000 USD threshold).

 

Make it difficult for U.S. citizens to access their money in the United States if they are living outside the United States

Example includes:

- various filing requirements that apply to Americans abroad that do NOT apply to resident Americans

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In today's podcast Virginia La Torre Jeker and John Richardson discuss the "sailing permit" AKA the mechanism designed to prohibit non-citizens from leaving the United States. Read more here:

http://citizenshipsolutions.ca/2023/03/18/biden-2024-green-book-message-to-non-us-citizens-time-to-retire-that-sailing-permit-law/