Flott & Co. recently had the opportunity to discuss our proposal for changes to the existing IRS “noisy” disclosure programs (Offshore Voluntary Disclosure Program – OVDP – and the Streamlined Filing Compliance Procedure for Non-Resident US Taxpayers – Streamlined Process) with representatives of the Service. The discussion focused on encouraging the IRS to create a…
DetailsThis post will describe several common US citizenship situations for the purpose of demonstrating the various differences as to how US citizenship may be derived and how it may be lost. Ms. X was born in the United States. She is a US citizen by birth. Her US citizenship is self-executing and non-consensual. Her birth…
DetailsFlott & Co. recently contacted the Department of State, suggesting that Volume 7 (Consular Affairs) of the US Department of State Foreign Affairs Manual (“FAM”) be revised. Specific guidance is needed for cases when former US citizens living abroad wish to establish that they relinquished their US citizenship at a date in the past and a Consular…
DetailsThese publications do not constitute legal advise. Further information regarding this notice. Confusion at two US Consulates in Canada during recent relinquishment cases initiated by Flott & Co. clients revealed the need to develop forms and documents for use in establishing the intentional loss of US citizenship in the past. The current form, Form DS-4079,…
DetailsVolume 7 of the U.S. Department of State Foreign Affairs Manual (FAM) sets out the legal basis upon which Consular Officers are to deal with the loss of U.S. citizenship. In a nutshell 7 FAM 1211 states that US citizens cannot lose their citizenship involuntarily. Instead, a US citizen must establish that he or she committed an…
DetailsFlott & Co.’s recent experience in assisting two former US citizens seeking formal documentation of their prior loss of US citizenship underscores the need for expanded guidance on the relinquishment of US citizenship in the US Department of State Foreign Affairs Manual (Volume 7 – Consular Affairs) (“FAM”). In cases that appear to have been…
DetailsFlott & Co. recently contacted the Department of State, suggesting that Volume 7 (Consular Affairs) of the US Department of State Foreign Affairs Manual (“FAM”) be revised. To avoid inconsistencies in the treatment of similar cases across the world by American consulates, more specific guidance and clearer procedural rules are needed for consular officers on the subject…
Details