I received my Certificate of Loss of Nationality via Canada post (regular mail). It came with an accompanying letter from the Toronto Consulate. It asks me to sign and return the letter acknowledging my receipt of the CLN. The envelope also included my cancelled US passport.
I have some notes:
- The Consulate seems to have made an error on the CLN: I lived in the United States from birth to August, 16, 1986, the day I left to study in Vancouver, Canada.
- The CLN states that my date of self-expatriation was 02-28-2011. The accompanying letter says that it was on April 7, 2011, the day I informed the Toronto Consulate. The letter is wrong. Section 349(a) (1) of the Immigration and Nationality Act of 1952 says nothing about the date that I inform the consulate, but concerns itself with potentially expatriating acts such as taking on foreign citizenship with intent to relinquish. This shows the utter confusion of officials the United States government and how the United States puts its former citizens through several stages of neither a citizen nor a non-citizen. I have maintained that I am not a citizen of the United States since February 28, 2011. This CLN only confirms that the State Department also recognizes my expatriating act. The letter indicates that my “file” says I expatriated on April 7, 2011, but the CLN makes it clear that the expatriating act took place on February 28, 2011: “That: he thereby expatriated himself on 02-28-2011 under provisions of Section INA 349 (a) (1) … ” How could it be clearer?
- The stamp on the right hand corner of the CLN shows that the Department of State approved my CLN February 29, 2012 (as also confirmed by the letter). I assume this means that there is a huge backlog of cases, since it took them nearly 11 months to approve my case. Today, is 16 April. So the full process to receive a CLN took one year and nine days from the day I informed them of my expatriating act.
- Now that I am no longer a citizen, I do not understand how the IRS thinks that it can continue to harass me. Yet there is an expatriation for tax purposes according to them, which creates an impediment to a fundamental right. These exit tax laws, in my opinion, could not withstand a court challenge. US expatriation laws contain too many contradictions.
Suitable for framing. Congratulations!
Can I buy you the frame?
@Petro, Congratulations, Fantastic!!! So Happy for you!!
What a Beautiful piece of Paper!!
It must be nice to have it at long last! Congratulations once again!!
Sincere congratulations, Peter. I hope to join you sometime this year in hanging a certificate on the wall.
The golden ticket to freedom!
OK, I’m jealous…I want mine to arrive!
CLNs, get em while they’re hot!
Sales are booming thanks to Levin, Grassely, Rangel et al.
So happy for you, and envious. When you reported recently, “The CLN is in the mail,” that reminded me strongly of an infamous variant, another C-word. I wasn’t holding my breath for you.
This strikes me as strong evidence that relinquishment will fall under 877A regardless, that administration has a party line, that the fabled back-dated CLN — like the snark — does not exist. Pity those who hunt for it?
Section 877A(g)(4) provides that a citizen will be treated as relinquishing his or her U.S. citizenship on the earliest of four possible dates: etc
http://www.irs.gov/irb/2009-45_IRB/ar10.html
Now the big question. Are you going to send back that defective document and insist that they do it your way?
Like “letters of transit” from Casablanca, American expats go to great lengths to get their “CLN exit visas.”
Re note number 1. I think they neglected to strike out the word “never” with respect to your US period of residence?
Gotta love it. Took them a year to send your ticket to freedom but they would like your acknowledgement ‘immediately’
Congratulations Petros!
The date issue is a concern–and a large part of the reason why I’m determined to stay away from Consulate, DOS or IRS if I possibly can. I know I relinquished 40 years ago.
I simply don’t trust them to get it right–especially after seeing they messed up on yours.
In any case, you have cause to celebrate today. Dealing with the problem date can wait for another day.
Break out the bubbly!
@USX
I think actually that my CLN give great hope to Johnnb, and many others who have valid claim to have relinquished their citizenship pre-1995, before the Form 8854 and informing the consulate of one’s relinquishment were necessary aspects of expatriation. The only dates on my CLN are the date it was filled out (April 12, 2011); the date it was approved (February 29, 2012); and the date I expatriated myself (February 28, 2011). These dates prove that the effective date of relinquishment/expatriation is the actual date of commiting the relinquishing act, not the date that the consulate was informed. Thus, there is a definite problem between 877a and Section INA 349 (a) (1) of the Immigration Act. The two laws contradict each other, and the one that applies to the folks pre1995, in any case, is valid for them.
@Petros, I presume they supplied you with a prapaid stamped envelope for you to use in sending back the signd receipt, did they not?
My sincerest congraulations!
@ Roger No. But then they sent me the envelope at a cost of CDN $1.29 postage plus GST (HST?). I emailed them the scan of the signed copy to save postage.
@Petros – congratulations. That must feel so wonderful (if one can ignore the mistakes, anyway). I truly, truly, truly so hope you are right about the pre-1995!
@outraged My notes above are intended to point out how the discrepencies in the law are creating absurdities. I am not at all worried that some State Dept official filled out the CLN incorrectly (regarding my dates of never residing in the US–the exact opposite of the case). What is important to me is the operative date on the CLN–I expatriated myself 28 February –not 7 April. Now that makes a huge difference for those who expatriated decades ago.
@Petros
I do feel relief at the mention of the expatriating act date. I think that I don’t have much to fear if my CLN shows 1973. If it doesn’t or if they try the “date you informed us” thing I’ll have to cross that bridge later.
@Petros, yes, indeed, it is that operative date that has me, once again (and probably temporarily) jumping for joy. This is such a roller coaster ride, and your post has put me on the way up again. I’m anxiously awaiting some of the long-ago relinquishers to receive theirs, as well before I dare to try to get mine, or my mother’s.
Congratulations, Petros! Now you can freely enter the US just like any…Canadian!
@Petros it’s tricky I’m doing my estimated taxes right now for my expatriation tax even though I haven’t received my CLN because I must assume I’ll receive the CLN as some point as the IRS states:
RC 877A(g)(4) provides that a citizen will be treated as relinquishing his or her U.S. citizenship on the earliest of four possible dates: (1) the date the individual renounces his or her U.S. nationality before a diplomatic or consular officer of the U.S., provided the renunciation is subsequently approved by the issuance to the individual of a certificate of loss of nationality by the U.S. Department of State; (2) the date the individual furnishes to the U.S. Department of State a signed statement of voluntary relinquishment of U.S. nationality confirming the performance of an act of expatriation specified in paragraph (1), (2), (3), or (4) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(1)-(4)), provided the voluntary relinquishment is subsequently approved by the issuance to the individual of a certificate of loss of nationality by the U.S. Department of State; (3) the date the U.S. Department of State issues to the individual a certificate of loss of nationality; or (4) the date a U.S. court cancels a naturalized citizen’s certificate of naturalisation.
http://www.irs.gov/businesses/small/international/article/0,,id=97245,00.html
@Rick
Are you going to be able to claim an NZ foreign tax credit for whatever you have to pay in “exit tax.”
@Petros,
Thanks so much for giving us a glimpse of what we may one day receive in our mailboxes.
Will it be displayed on in a prominent place on your wall or carried with your Canadian passport?
Sincere congratulations to you — and your Canadian wife for her release from any unwarranted responsibility to your former country.
@Tim since the exit tax is basically an unrealised gains tax on worldwide assets there is no offset since New Zealand doesn’t have a capital gains tax. At this point I’m fine paying whatever I have to to be done with the U.S.