Flott & 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…
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…
DetailsApropos being an accidental American, last week the Internal Revenue Service published a “Fact Sheet” which attempts to calm the waters upset by the widespread non-filing of US tax returns and foreign bank account reports by U.S. citizens. Quite frankly, there is very little in the Fact Sheet that is either surprising or new. Nonetheless,…
DetailsThis blog addresses how U.S. birthright citizenship and U.S. citizenship taxation affect the millions of people around the world who have American citizenship by birth or by lineage. Specifically, I focus on people who were born in the U.S., have moved abroad, are citizens by heritage, or became naturalized citizens of other countries, and live…
DetailsThe world is getting smaller and more connected every day. Information travels at the speed of light, irrespective of national borders. Unlike never before, technology makes it is as easy to do business with someone thousands of miles away as it is with the person next door. Conducting business in this increasingly interconnected and fast paced…
DetailsAs the saying goes, there’s nothing more certain than death and taxes. That phase comes to life, pardon the expression, when a person dies owning property. If the property is located in the United States or is consider “U.S. property” at the time of the owner’s death, even if the deceased was a non-resident foreigner,…
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