121 FATCA Questions for your Government
Many thanks to Taxconfuzaled for compiling this letter and to Swedish Citizen, Osgood, JustMe and Taxconfuzaled, who all contributed questions to it. Taxconfuzaled will be sending this to his government; however, he has set it up so that you may customise it for yours.
For ease of reading, you can view/download it as a document:
PDF Document (will be added tomorrow (24 Nov)).
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Subject: USA laws to be implemented in WRITE YOUR COUNTRY NAME HERE!! 123 questions for the WRITE YOUR COUNTRY PEOPLES NAME HERE! Government Concerning FATCA and IGA Legislation! The public has a right to know!
Dear
WRITE YOUR COUNTRY NAME HERE! is in the process of accepting the American law FATCA, written by American lawyers, in the interest of the American Government.
Below is a list of questions that I have for all involved that need to be answered.
1. Have you done a full analysis and risk analysis concerning the USA FATCA regulation and your Intergovernmental Agreement (IGA)? I suspect you have not.
2. Have you not demanded that your own legal department review the legal commitment that WRITE YOUR COUNTRY NAME HERE! is making to the USA? Do you make legal commitments without using legal advice? If so, what was the result?
3. Do you understand that the definition of “US person” is owned by USA and not controlled by any IGA? You do understand what s US person is today? Today, it includes many WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens living in WRITE YOUR COUNTRY NAME HERE!, some of them who may have never set a foot in USA or ever had any connection with the USA.
4. What is the risk of the definition of “US person” changing? Is it controlled in your IGA agreement? The definition of US person changed as recently as this summer in similar situations—have you controlled in your IGA that it isn’t going to change again?
5. As you are implementing and accepting USA law into WRITE YOUR COUNTRY NAME HERE!, do you understand that you are taking upon US punishments into WRITE YOUR COUNTRY NAME HERE! as well? Do you understand the punishments that are applicable to bank employees? Has your IGA contract specifically protected WRITE YOUR COUNTRY PEOPLES NAME HERE! bank employees from prosecution under US law? (No, it hasn’t and it doesn’t matter whether you have signed an IGA or not.)
It says:
Shall be imprisoned not more than 3 years;
Or fined not more than $250,000 for individuals ($500,000 for corporations);
Or both, together with cost of prosecution.
6. Have you taken into account that the above punishments are US laws, not WRITE YOUR COUNTRY NAME HERE! laws, and that they are subject to change at any time according to US legislation or US tax rules?
7. The WRITE YOUR COUNTRY NAME HERE! tax treaty with the USA is unique, in that it requires WRITE YOUR COUNTRY NAME HERE! to aid in tax and penalty collection to the USA. Have you analyzed if WRITE YOUR COUNTRY NAME HERE! will then be liable to collect fines and/or extradite bank employees to USA?
8. Are you aware that the IGA you are signing for WRITE YOUR COUNTRY NAME HERE! commits WRITE YOUR COUNTRY NAME HERE! to everything yet commits USA to nothing? (meaning that WRITE YOUR COUNTRY NAME HERE! gets nothing but promises in return?) Reference Rep Posey Letter to Treasury Secretary Jack Lew, July 1, 2013 as below:
9. You are aware that an IGA is not considered by the US as a treaty, aren’t you? A treaty needs to be ratified by Congress in an ‘advice and consent process’, and the IGA will not be!
10. Are you aware that the IGA is not connected to the original FATCA legislation, HR 2847, and therefore does not commit the USA to anything?
11. Have you analyzed the effects of FATCA upon WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens living in WRITE YOUR COUNTRY NAME HERE!?
12. Have you analyzed FATCA’s reporting and mechanisms upon WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens, regarding discrimination according to national origin? Is it such that certain WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens are the new Jews? Will they be punished? How? Bankrupted? Extradited? Will they be loaded onto transports and sent off to their fate?
13. What changes to the discrimination laws will be required in order to search out and find citizens of a particular nationality? Will Eritreans also be searched out and found? Perhaps Muslims? Jews?
14. Have you analyzed the IGA? Do you realize that it over-rides existing tax treaties?
15. Do you realize that the information you are sending to the USA is not considered as confidential tax information (Title 26 information), rather that it is non-tax information (title 31), and hence not subject to the privacy rules which govern USA tax information?
16. Have you analyzed the effects of the fact that the information from FATCA and its reporting mechanisms is shared with the NSA, the FBI, CIA and other agencies? Information not only upon US persons, but those that are one contact away from a US person and upon the WRITE YOUR COUNTRY PEOPLES NAME HERE! FFI financial institutions.
17. What information from the FFI’s will be shared with the other three-letter US agencies?
18. Have you realized that US tax law requires US persons to be financial spies inside WRITE YOUR COUNTRY NAME HERE! to the USA? That these people are then REQUIRED to spy upon WRITE YOUR COUNTRY PEOPLES NAME HERE! corporations, WRITE YOUR COUNTRY PEOPLES NAME HERE! spouses, WRITE YOUR COUNTRY PEOPLES NAME HERE! business partners, and WRITE YOUR COUNTRY PEOPLES NAME HERE! volunteer organizations? That FATCA requires that US persons (WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens living in WRITE YOUR COUNTRY NAME HERE!) spy upon WRITE YOUR COUNTRY NAME HERE!? Does this break any current laws in WRITE YOUR COUNTRY NAME HERE!? If so, which ones? Have citizens agreed to be spied on by their fellow citizens?
http://www.irs.gov/file_source/pub/irs-pdf/f90221.pdf
http://www..irs.gov/pub/irs-pdf/f8938.pdf
http://www.irs.gov/pub/irs-pdf/f8621.pdf
http://apps.irs.gov/app/picklist/list/formsPublications.html?value=3520&criteria=formNumber
http://apps.irs.gov/app/picklist/list/formsPublications.html?value=8865&criteria=formNumber
19. The private financial information of all family members (those who share joint accounts with the US person) will be reported to the IRS, even if they are fully WRITE YOUR COUNTRY NAME HERE! persons and have no US personhood. See section 3 of the FBAR form foreign “joint accounts”.
Also, trusts which are set up by US persons for elderly WRITE YOUR COUNTRY PEOPLES NAME HERE! in-laws or any children must be reported.
The private financial information of a WRITE YOUR COUNTRY PEOPLES NAME HERE! volunteer organization must be reported to the IRS by any US person who may have volunteered to help pay the bills. See sec 4 of the FBAR form.
The private financial information of a WRITE YOUR COUNTRY PEOPLES NAME HERE! corporation must be reported to the IRS by any officer or person signing corporate checks upon the FBAR form.
Form 5471 –A US person shareholder must spy on the entire WRITE YOUR COUNTRY PEOPLES NAME HERE! Corporation. http://www.irs.gov/pub/irs-pdf/i5471.pdf
A US person living in WRITE YOUR COUNTRY NAME HERE! is required to report the private financial information of the WRITE YOUR COUNTRY PEOPLES NAME HERE! Company to the IRS, regardless that the company is majority owned by full-WRITE YOUR COUNTRY PEOPLES NAME HERE! persons.
Form 926, A US person in WRITE YOUR COUNTRY NAME HERE! must report loans made to a corporation in WRITE YOUR COUNTRY NAME HERE! to the IRS, even if fully owned by a WRITE YOUR COUNTRY PEOPLES NAME HERE!.
Form TD F 90-22.1, otherwise known as FBAR, A US person in WRITE YOUR COUNTRY NAME HERE! must report all banking details if their aggregate account balances are over US$10,000.
20. Are you aware that WRITE YOUR COUNTRY PEOPLES NAME HERE! jurisdiction laws have no effect: The fact that a WRITE YOUR COUNTRY PEOPLES NAME HERE! jurisdiction would impose a civil or criminal penalty on you if you disclose the required information is not reasonable cause (for not reporting to USA)?
21. Are you willing to have WRITE YOUR COUNTRY PEOPLES NAME HERE! banks absorb costs which are greater than the gains which USA will gain?
22. Does WRITE YOUR COUNTRY NAME HERE! have any backbone? Does WRITE YOUR COUNTRY NAME HERE! negotiate to have an IGA agreement which (it mistakenly believes) is less bad than the FATCA applications upon its banks?
23. Is WRITE YOUR COUNTRY NAME HERE! ready to break international concepts, in making an agreement which is not upon equal terms between nations?
24. Do you realize that FATCA is simply a method of transferring money from a prosperous WRITE YOUR COUNTRY PEOPLES NAME HERE! to the USA, via compliance agencies and expensive defense lawyers and US banks?
25. Has your risk analysis been comprehensive? Do you realize that your greatest risk in FATCA relations with USA is the risk that you haven’t discovered all of the risks that lie inside the insane US tax laws?
26. Without a full analysis of the IGA agreement by US lawyers, how do you know what it is that WRITE YOUR COUNTRY NAME HERE! is committing to?
27. Shouldn’t WRITE YOUR COUNTRY NAME HERE! be hiring a US lawyer to analyze what WRITE YOUR COUNTRY NAME HERE! is signing up for? Someone who fully understands US laws? There are many international lawyers in Washington DC and New York City—many of whom have lobbied for FATCA and helped to write the laws. Their fees are between $400 and $2000 per hour, they could be immensely helpful for WRITE YOUR COUNTRY NAME HERE! to understand what it is that they are signing up for. Why not take some WRITE YOUR COUNTRY PEOPLES NAME HERE! money and get some real advice upon US law from a US lawyer?
28. Are you aware that foreign nationals married to locals will be affected by the proposed FATCA legislation and that those local citizens will be caught in the middle?
29. Are you aware that married couples in WRITE YOUR COUNTRY NAME HERE! are subject to US tax laws if both names appear on bank accounts and one is a US citizen? In this case the US citizen might be subject to double taxation?
30. How does the proposed FATCA legislation circumvent Human Rights laws in WRITE YOUR COUNTRY NAME HERE!?
31. Has any research been conducted on the possible circumvention of any privacy laws that passing FATCA legislation might have on WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens?
32. Has any legal authority in WRITE YOUR COUNTRY NAME HERE! been consulted on potential conflicts of the proposed IGA with WRITE YOUR COUNTRY NAME HERE!’s Bill of Rights and other provisions contained within the privacy act? (i) If so, what have their responses been? (ii) If such consultation has not occurred, does WRITE YOUR COUNTRY NAME HERE! plan to seek such advice prior to the signing of any IGA?
33. Has WRITE YOUR COUNTRY NAME HERE! considered the safety and security aspects of such a database falling into the wrong hands, and the possible effects on those WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens identified as “American”?
34. How can WRITE YOUR COUNTRY NAME HERE! guarantee the protection of this information once it has been transmitted outside of its control?
35. Does WRITE YOUR COUNTRY NAME HERE! realize that the data collected and sent to the IRS may be shared with other US government agencies for purposes unrelated to taxation, with no further consultation or agreement?
36. If so, is it considered acceptable to expose the personal and financial data of WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens in such an unconstrained manner?
37. Will the government bring any IGA before the legislature, if so, when and in what form?
38. What studies have been undertaken as to whether an IGA can be implemented as an interpretation of the existing double tax treaty?
39. In what ways will the government involve the legislature in any process to amend interpretation of the double taxation treaty?
40. Who is involved in the process indicated in by what criteria? Is the government evaluating any proposed IGA with the US; (i) who established the criteria, (ii) on what date, (iii) under what authority?
41. Is a draft IGA currently being negotiated, and if so, what is the status of said negotiations? When will the draft IGA be made public? Will the public be consulted for input on any agreement, and if so, by what means?
42. What is the estimated cost of implementing the FATCA legislation to the WRITE YOUR COUNTRY PEOPLES NAME HERE! Taxpayers?
43. What benefit will WRITE YOUR COUNTRY NAME HERE! receive in return?
44. What studies and analyses has the INSERT NAME OR NAMES OF GOVERNMENT DEPARTMENT HERE! undertaken with respect to FATCA?
45. What analyses and studies have been undertaken as to whether the proposed FATCA regime constitutes an override of the existing double tax convention?
46. What were the conclusions of the studies?
47. What steps is the government taking to ensure that, as a result of FATCA or an IGA, the US will not be allowed to impose higher taxes on WRITE YOUR COUNTRY PEOPLES NAME HERE! persons or WRITE YOUR COUNTRY PEOPLES NAME HERE! residents than those agreed under the current convention?
48. What studies and analyses have been undertaken to determine whether WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens and residents are or will be denied financial services in WRITE YOUR COUNTRY NAME HERE! owing to US tax law in general and FATCA in particular?
49. What are the conclusions or recommendations of the studies?
50. What mechanisms are in place to ensure that WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens and residents are not and will not be denied financial services in WRITE YOUR COUNTRY NAME HERE! owing to US tax law in general and FATCA in particular?
51. What measures will be taken to remedy denial of services to WRITE YOUR COUNTRY NAME HERE! as a result of FATCA?
52. What analyses and studies have been undertaken regarding whether the US definition of “resident” for tax purposes, and its impact on WRITE YOUR COUNTRY PEOPLES NAME HERE! with dual status, is compatible with WRITE YOUR COUNTRY PEOPLES NAME HERE! law?
53. What analyses and studies have been undertaken regarding whether the US definition of “resident” for tax purposes, and its impact on WRITE YOUR COUNTRY PEOPLES NAME HERE! with dual status, as will be enforced by FATCA or by an IGA, is compatible with WRITE YOUR COUNTRY PEOPLES NAME HERE! law?
54. What analyses and studies have been conducted with respect to FATCA’s consequences upon WRITE YOUR COUNTRY PEOPLES NAME HERE! who believed their US Citizenship had been relinquished?
55. Is WRITE YOUR COUNTRY NAME HERE! aware of the potential taxes, fines and penalties that may be levied on WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens (and therefore the WRITE YOUR COUNTRY PEOPLES NAME HERE! Treasury) as a result of the US “diaspora tax” which will be enforced using FATCA? If so, have these costs and the effect on the persons involved been factored into the equation?
56. Will WRITE YOUR COUNTRY NAME HERE! inform the US and the WRITE YOUR COUNTRY NAME HERE! public that it will not enforce the collection of taxes and FBAR penalties on WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens, in the same manner that Canada has done?
57. As part of the negotiation, has WRITE YOUR COUNTRY NAME HERE! considered requesting a streamlined renunciation process, free of the fear of penalties or exit taxes, for WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens who wish to formally renounce their unwanted US citizenship.
58. What mechanisms are in place to ensure that WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens and foreign residents are not and will not be denied financial services in WRITE YOUR COUNTRY NAME HERE! owing to US tax law in general and FATCA in particular?
59. What measures will be taken to remedy denial of services to WRITE YOUR COUNTRY NAME HERE! and foreign residence as a result of FATCA?
60. What studies and analyses have been undertaken regarding the likely cost of FATCA implementation to (i) WRITE YOUR COUNTRY PEOPLES NAME HERE! private institutions, (ii) WRITE YOUR COUNTRY PEOPLES NAME HERE! individuals, (iii) the government?
61. How were the figures in the above arrived at, by whom, when, and in consultation with whom? What studies and analyses have been undertaken as to whether the likely cost of FATCA implementation to WRITE YOUR COUNTRY PEOPLES NAME HERE! private institutions, WRITE YOUR COUNTRY PEOPLES NAME HERE! individuals, and the government will be offset by the receipt of reciprocal tax information and WRITE YOUR COUNTRY PEOPLES NAME HERE! tax law enforcement by the US?
62. What analyses and studies have been undertaken as to whether the likely costs and benefits described above are likely to be greater, lesser, or the same as under the current tax-information-sharing relationship with the US?
63. What agencies, boards, departments, ministries, or commissions of the government have studied, interpreted, analyzed, or commented upon FATCA, (i) to what extent, (ii) on what dates? (iii) with what conclusion(s)?
64. How will the government monitor and enforce compliance by WRITE YOUR COUNTRY PEOPLES NAME HERE! institutions with FATCA requirements?
65. How will the government monitor and enforce regulatory oversight of the bank due-diligence efforts required by FATCA and its implementation, including (i) by whom (ii) how, (iii) using what standards such efforts will be evaluated?
66. What penalties exist and what penalties does the government intend to establish for failure to adhere to standards indicated in the above?
67. Has the INSERT NAME OR NAMES OF GOVERNMENT DEPARTMENT HERE developed any legislation or guidance relative to the implementation of an IGA or FATCA and, if so (i) how was it developed, (ii) in consultation with whom, (iii) to whom was it provided, (iv) who requested it, (v) what were its findings, conclusions, and recommendations?
68. Has the INSERT NAME OR NAMES OF GOVERNMENT DEPARTMENT HERE reviewed any proposed legislation relative to the implementation of an IGA?
69. With what individuals or groups has the INSERT NAME OR NAMES OF GOVERNMENT DEPARTMENT HERE consulted relative to the implementation of FATCA?
70. What steps have been undertaken to assess regulatory changes to federal institutions at the provincial and territorial level that would be required as a result of FATCA or any IGA?
71. What tax information does the WRITE YOUR COUNTRY PEOPLES NAME HERE! INSERT NAME OR NAMES OF GOVERNMENT DEPARTMENT HERE currently share with the US, (i) when, (ii) under what circumstances, (iii) in what form?
72. Has the government assessed whether FATCA and its implementation would require changes to the ways in which tax information is currently shared with the US?
73. What has the government sought, or does the government plan to seek from the US, in terms of reciprocal information sharing as a result of the FATCA or IGA negotiations, and what is the current status of negotiations on this point?
74. What measures are in place to ensure that no privacy laws or policies are violated in any transfer of information contemplated in the above?
75. When was the government first made aware of this FATCA legislation and how?
76. What steps has WRITE YOUR COUNTRY NAME HERE! taken since the legislation’s introduction in the U.S., broken down by year?
77. During the consideration of this legislation in the U.S., did WRITE YOUR COUNTRY NAME HERE! make any representations to the U.S. government and if so, (i) when, (ii) by whom, (iii) to whom, (iv) on what dates, (v) by what authority (vi) with what desired effect (vii) and with what outcome?
78. How many individuals in WRITE YOUR COUNTRY NAME HERE! will be affected?
79. How was the figure above calculated?
80. How many WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens residing in WRITE YOUR COUNTRY NAME HERE! are U.S. persons under FATCA?
81. How many WRITE YOUR COUNTRY PEOPLES NAME HERE! permanent residents are U.S. persons under FATCA?
82. How many applications for permanent residency is WRITE YOUR COUNTRY NAME HERE! currently processing from persons who are or will be treated as U.S. persons under FATCA?
83. How many WRITE YOUR COUNTRY PEOPLES NAME HERE! financial institutions will be impacted by FATCA?
84. How was the figure above calculated?
85. How many non-financial WRITE YOUR COUNTRY PEOPLES NAME HERE! entities will be impacted by FATCA?
86. How was the figure above calculated?
87. What consultations has the government undertaken with respect to FATCA’s impact on persons resident in WRITE YOUR COUNTRY NAME HERE!?
88. What consultations has the government undertaken with respect to FATCA’s impact on financial institutions?
89. What consultations has the government undertaken with respect to FATCA’s impact on non-financial entities?
90. What estimates and studies have been undertaken with respect to the consequences of a 30% withholding of U.S. sourced income to financial institutions?
91. When did the studies above occur and what were their conclusions?
92. How much has been spent evaluating FATCA’s impact on the WRITE YOUR COUNTRY NAME HERE!? (i) broken down by department, how was the figure in (s) determined; (ii) and what estimates have been undertaken with respect to FATCA’s cost to implement for WRITE YOUR COUNTRY NAME HERE! (iii) and with what conclusions?
93. For the five years starting 2014, how much is FATCA implementation expected to cost the (i) Ministry of Finance (ii) Taxation Administration (iii) Financial Supervisory Committee (iv) the Ministry of Justice (v) other government departments, agencies, boards, or tribunals; (v) and broken down by year and cost from 2010-2020, (vii) what is the total financial impact of FATCA implementation expected to be on WRITE YOUR COUNTRY PEOPLES NAME HERE! taxpayers?
94. How were the figure above obtained?
95. What outside legal opinions has the government sought with respect to FATCA’s compatibility with WRITE YOUR COUNTRY PEOPLES NAME HERE! law?
96. When were the opinions in the above sought and at what expense?
97. Have unsolicited legal opinions been sent to the government regarding FATCA?
98. How many opinions from question 98 has the government received, (i) on what dates, (ii) with what conclusions, (iii) with what impact on the Government’s actions?
99. Has the government assessed the possibility of not acceding to FATCA in any way and, if so, with what conclusion and with what cost to WRITE YOUR COUNTRY NAME HERE! or to WRITE YOUR COUNTRY PEOPLES NAME HERE! when compared to accession?
100. How many opinions from question 98 has the government received, (i) on what dates, (ii) with what conclusions, (iii) with what impact on the Government’s actions?
101. Which individuals from the government have negotiated on WRITE YOUR COUNTRY NAME HERE!’s behalf regarding FATCA?
102. What has the INSERT HIGH LEADERS NAME HERE! personal role been with respect to FATCA negotiations?
103. What has the INSERT HIGH LEADERS NAME HERE! personal role been with respect to FATCA negotiations?
104. What has WRITE YOUR COUNTRY NAME HERE’s! INSERT NAME OR NAMES OF GOVERNMENT DEPARTMENT HERE been with respect to FATCA negotiations?
105. What plans or strategies has WRITE YOUR COUNTRY NAME HERE! developed regarding enforcement of any FACTA related agreement with the United States?
106. What penalties will there be for U.S. failure to meet any of its negotiated obligations?
107. Has the litigation risk regarding any FATCA implementation agreement been evaluated and, if so, (i) how, (ii), when, (iii), by what means?
108. Broken down by department and agency, and with specific record numbers and titles, what briefing materials and files have been developed regarding FATCA;
109. What measures are in place to assess the lawfulness and legality of any implementation of FATCA in WRITE YOUR COUNTRY NAME HERE!?
110. Have any future public consultations with respect to FATCA implementation been planned and, if not, why not?
111. What is the projected impact of FATCA on the Bank of WRITE YOUR COUNTRY NAME HERE!?
112. What is the projected impact of FATCA on other national banks in WRITE YOUR COUNTRY NAME HERE!?
113. What efforts has the government made with respect to informing financial institutions of their obligations under FATCA?
114. What efforts has the government made with respect to informing non-financial entities of their obligations under FATCA?
115. What efforts has the government made with respect to informing individuals residing in WRITE YOUR COUNTRY NAME HERE! of their obligations under FATCA?
116. Has WRITE YOUR COUNTRY NAME HERE!’s non-compliance with FATCA been assessed as a possibility and, if so, to what extent?
117. Has FATCA been raised in discussions between WRITE YOUR COUNTRY NAME HERE! and countries other than the U.S. and, if so, (i) with which countries, (ii) at what level(s) did the discussion occur (iii) on what dates (iv) in what forum (v) and with which individuals from WRITE YOUR COUNTRY NAME HERE! participating?
118. Have any studies or analysis taken place with respect to FATCA’s impact on immigration to WRITE YOUR COUNTRY NAME HERE! by persons subject to this legislation and, if so, with what conclusion?
119. Has the WRITE YOUR COUNTRY PEOPLES NAME HERE! Ambassador to the U.S. raised the issue of FATCA in any discussions and if so, (i) which discussions, (ii) on what dates, (iii) with what desired goal? And if not, why not?
120. Has the American Ambassador to WRITE YOUR COUNTRY NAME HERE! raised the issue of FATCA in any discussions and if so, (i) which discussions, (ii) on what dates, (iii) with what outcome?
121. Has the government considered the correspondence of Peter Hogg regarding FATCA and if so, (i) with what impact on policy development, (ii) with what conclusion?
Any proposed IGA with the US will severely affect my family and our freedom of privacy and human rights as well as millions of other WRITE YOUR COUNTRY PEOPLES NAME HERE! citizens and expats living in WRITE YOUR COUNTRY NAME HERE!!
Knowing all of the answers above, I would appreciate a prompt reply and how you think FATCA could benefit WRITE YOUR COUNTRY NAME HERE!?
NOTE: PLEASE USE THE FOLLOWING FOUR (4) TERMS FOR THE FIND AND REPLACE FEATURE IN WORD: YOU MUST CHOOSE THE ENTIRE SENTENCE FOR THIS FUNCTION TO WORK! (E.G. “WRITE YOUR COUNTRY NAME HERE!”)
WRITE YOUR COUNTRY NAME HERE! (E.G. AMERICA)
WRITE YOUR COUNTRY PEOPLES NAME HERE! (E.G. AMERICAN)
INSERT NAME OR NAMES OF GOVERNMENT DEPARTMENT HERE! (E.G. DEPARTMENT OF FINANCE)
INSERT HIGH LEADERS NAME HERE! (E.G. SECRETARY JACOB LEW)
In addition, you must add a Dear to who and sign your name, those have been left out, don’t forget to address it and sign it.
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