The only noise from the IRS in the Federal Register for 30 October, the thirtieth day after the close of the calendar quarter, is a request for comments about Form 3468, which you fill in to take tax credits for coal, gasification, or other energy projects. There is no Quarterly Publication of Individuals, Who Have Chosen To Expatriate, As Required By Section 6039G, With Too Many, Commas In The, Title.
So Tim’s question still stands: will the “name-and-shame” list come out right before the election? Will the names of ordinary emigrants be abused in order to pump up voter outrage about all the “wealthy people fleeing America”? Or will the list be delayed until a more convenient date?
Anyway, the IRS whistleblower program is looking for information about individuals who flout America’s tax laws — especially those relating to international tax. Why not fill out a Form 211 and send it in to see if you can get 30% of what they’ll extract from Mr. Secretary of the Treasury? Sure, 6039G doesn’t specify any fines, but maybe they’ll lure him into the Offshore Voluntary Disclosure Program and then they can just make up the fines themselves.
Now I don’t really have time to get into the details of this, but what you are suggesting is that it is not until a person actually files 8854 and thus satisfies the IRS requirements for expatriation that that expatriate’s name is put on the list. This would then coincide with my final expatriation for tax purposes: I filed my 8854 for June 15, 2012. Then I made it onto the November list shortly after that filing. If a person doesn’t give a damn about the IRS and only cares about the CLN, and if that person never files a 8854, then could it be that they will never be published on the list?
The other question I have is this: I have yet received nothing from the IRS (perhaps a case of no news is good news). Does this mean that I have satisfied the IRS’ requirements, having thus found myself on the list of those who have expatriated? So many questions, too few clear answers.
@Petros, I wasn’t suggesting that the names are published only after filing form 8854, but I think it would make sense. The law requires the Treasury to collect names of expariates from three sources, but perhaps they only get information from the IRS. This would surely explain why the list is shorter than expected.
I think the IRS only contacts people when they don’t comply with everything.