549 thoughts on “Question: Has anyone had a bad experience when entering the US?”

1. I think we may have discovered the DYI CLN, BC Doc! (At least as far as we can convince the bank it’s a reasonable explanation).

2. I don’t think it will work. TD’s website says they require a CLN for customers born in U.S. They have not yet asked where I was born, but I closed my 34 year account and moved to a credit union which has made it clear they do not care where I was born.

3. @Blaze
   When I transferred my investments from MD Management to RBC Direct Investments many years ago, RBC “comped me” for the account closure fees that MD Management charged me when I closed out my accounts. Perhaps the big banks will start comping their “US person” customers for the CLN fee– “bring your assets over to our bank and we will cover the cost of your CLN.” What a marketing angle…

   Without a doubt, the CLN is the gold standard for documenting loss of USC. Unfortunately, the gold standard was invented, patented, and is now marketed and exclusively sold by the USG. And the price point and hassle factor is too high for many folks. Many people, myself included, will refuse to play the game. The requirement to obtain a CLN for banking purposes seems ludicrous if one is able to document loss of USC another way. Would a Canadian bank force a refugee who fled Iran to seek official documentation from the Iranian government proving they were no longer an Iranian citizen? Even as former US citizens, our treatment is exceptional. I don’t want to be exceptional. I just want to be Canadian.

   @Bubblebustin
   I agree– I think the link you found would be good to call out for discussion. I think we could have some fun with it!

4. @BC Doc TD did not seem to mind in the least that they were losing a long time Canada Trust customer. In fact, I think they are relieved not to have to deal with me on FATCA. They never asked me where I was born, but my Branch Manager and other staff were aware that I am originally from the U.S.

   Of course, I have been very visible locally and nationally about FATCA so I think “America’s Most Convenient Bank” simply did not want the hassle of dealing with me when they get around to formally asking The Question.

   Their Customer Support people refused to tell me why TD will not accept a “reasonable explanation” of why a customer does not have a CLN as contained in the FATCA Regs.

   I advised someone in BC who became a Canadian citizen in 1972 how he could get a copy of the renunciation oath in his Canadian citizenship file. CIBC accepted this from him as documentation that he is not a U.S. Person.

   It boggles my mind that TD will not accept my renunciation signed and witnessed by a Canadian citizenship official in 1973. As I told my Branch Manager, TD is far more concerned about their American operations and a foreign law than they are about their loyal long time Canadian citizen customers.

   TD has destroyed the trust I had Canada Trust doe decades. I feel ill every time I go by my old branch or any other TD Branch.

   When my sister was here from Pennsylvania a few months ago before I closed my accounts, she went with me to TD. When she saw the TD sign, she immediately said “Oh. TD Ameritrade.” It seems their ads are all over on U.S. television. Not surprising considering TD now has more branches in the U.S. than they they do in Canada and they are the third largest bank in Manhattan. That tells us why they were so quick to sell
   us out.

5. Following up on Bubblebustin’s link/hoping to give Bubblebustin’s find a bump, I am posting the following link:

   http://archive.law.fsu.edu/library/collection/publishedopinions/v14/14_BAR_(D)_288_(1987).pdf

   The document is a State Dept appellate review of a gentleman who lost his USC in part due to travelling into the U.S. on his Belgian passport with visitor visas.

   For those of us who are “self-relinquishers”, I don’t think it can hurt to create a paper trail/documentation that we are presenting ourselves to the U.S. as non-nationals.

6. @BC_DOC, that wouldn’t work after 1990, when the DOS changed the administrative presumption. Absent express intention like signing a DS-4079, they won’t recognize loss except for treason, taking a policy position in a foreign gov’t, or serving in a hostile army.

7. Thanks B. For estate planning purposes here in Canada, though, I may swear an affidavit stating I relinquished my USC when I became Canadian. The printout of subsequent travel to the U.S. as a non-US national would be included in the in the same folder to further demonstrate my claim. When I’m gone and pushing up dafodils, the last thing I would want is the estate attorney and accountant deciding that I was a “U.S. Person” and involving the IRS in the estate settlement.

   Interestingly, the last time I travelled to the U.S., the border agent stamped my passport with a visitor visa before admitting me. Eventually, the expired passport with the visitor visa stamp will go in the same file.

8. BC_Doc That might be OK provided you don’t go with a big international accounting firm or trust co. They all have US business and have a strong inclination to follow US rules. Stick to a local accountant and lawyer.

9. I agree with Duke. I know of an elderly widow who was terrorized by TD and Price Waterhouse to become compliant even though she had been a Canadian citizen since 1974 and should not be considered to be a U.S. Person.

   A mutual friend told me recently she is now giving her assets to her church and preferred charities so the IRS can’t try to seize them.

   I pleaded with her not to file with the IRS. John Richardson was so incensed at her story that he was prepared to come to London at no charge to her to help her. But, PW and TD had so convinced her she was a criminal that she would not agree to even speak to John. She is also no longer willing to speak with me. Ps he simply says “It’s too late. I’m screwed.” Our mutual friends says she is anxious and depressed.

   So, beware of the large firms. On the other hand, my independent lawyer and my accountant (who is also Executor of my Estate and my Power of Attorney) have direct orders from me that under no circumstances should anything be filed with IRS. They both agree with me that, as a Canadian citizen, I have no obligation to follow a foreign law.

10. Addition to above: The elderly widow owed nothing to the IRS, but she paid thousands to Price Waterhouse for the terror they instilled in her.

11. Thx Duke. Thx Blaze. My attorney is local– he’s aware of my background. I need to have a chat with him and discuss affidavit option to see if he is comfortable with that option as his firm would be who my estate would likely use for settlement upon my demise.

    I have used the same accountant at KPMG for years. We have had off the record discussions about my US background previously. Officially, KPMG knows this client as being Canadian only. I do plan on having another off the record discussion with my accountant about the affidavit idea. As per your sage advice Duke, if she isn’t comfortable with this method of documenting non-US nationality, I would certainly bail and switch to a local firm.

    Cheers,

    BC Doc

12. @BC Doc, if push comes to shove, I will be self relinquishing as well. I have lived my entire adult life in Canada and will not subscribe to tax policies of a foreign country. What would you think about setting up a “self-certifying” thread here at IBS? I think you have done the most work on this front and others, including myself, could benefit from a centralized repository of information and ideas.

13. I am an Australian citizen with a US place of birth. I have travelled on my Australian passport only since becoming Australian. My US passport ran out in 2002. I have not used it since arriving back in Australia in 1993. I have not touch foot on US soil since 1993 either. I have friends in Toronto and family in the Northeast of the USA. Would it be safe for me to visit my family in the US using my Australian passport by crossing the Canadian/US border by land after visiting friends in Canada? I do not have a CLN and I am not tax compliant with the US – I cannot afford to be complaint with the IRS or to get a CLN. Am I banned from ever going to the US?

14. Almost certainly. Many many Brockers have travelled to the US in the same circumstances. Some repeatedly. There is a small chance you might be warned that, in future, you should have a US passport or asked why you don’t have one.
    Do Australians have Visa waiver?

15. @Duke of Devon
    Yes, Australians do.

    http://canberra.usembassy.gov/visa_waiver_prog.html

    So it safer to enter the US via the US/Canadian border than by air. I just don’t want to get stuffed like Boris Johnson.

16. Hi Ellen,
    I’ve travelled in by plane and car. Method do of transit hasn’t made a difference. I’ve declared myself as Cnd and travel on a Cnd passport. I was asked once about my place of birth and told the border agent I was relinquishing. I think as long as you present yourself as confident and polite, you shouldn’t have a problem. That, and maintain your position. FYI, like you, I left the U.S. in 1993 and haven’t filed w/the IRS since I left.
    BC Doc

17. Hi BC Doc

    Actually I left the US in 1976 when I was a kid with my family and then tried to live in the US in the early 1990’s. I discovered I couldn’t get health insurance in the US because of pre-existing medical conditions, so I left the US for good and became an Australian citizen.

18. EllenDownUnder. If you’re still there, Sounds like you relinquished when you became Australian in the nineties. If that’s the case, you qualify for a CLN without having to pay a fee and have no tax filing obligations.

19. Just who had jurisdiction over US border officers in Canada?

    …”However, Canada would have jurisdiction over “serious cases of on-duty conduct, notably cases of murder, aggravated sexual assault and terrorism,” in cases where U.S. officials agree such charges are warranted under U.S. law and Canada has asked Washington to waive its jurisdiction.

    In other serious cases of on-duty conduct, the U.S. would have jurisdiction but Canada could ask the Americans to waive it.”…

    http://www.ctvnews.ca/canada/under-new-pact-u-s-border-officers-could-face-canadian-justice-for-serious-crimes-1.2344241

20. Wondering posted the following comment with links to the TECS manual on another thread – it’s definintely relevant here. Thanks, Wondering!

    FYI – here is the TECS process from the IRS on-line manual
    http://www.irs.gov/irm/part5/irm_05-001-018r-cont01.html

    Parts have been redacted by the authors.

    It is – by any description – an arduous process with a lot of investigation and due diligence and paperwork. It also is not an “arrest at border” warrant – it is information sharing about a traveler’s ultimate destination.

    NOTE THAT A FEDERAL TAX LIEN MUST BE OBTAINED PRIOR
    “A Notice of Federal Tax Lien (NFTL) has been filed for all balance due modules. See Treasury Regulation § 301.6323(f)-1.”

    Sorry for the long post – I will leave it your judgement how likely this is to be instigated against several hundred of thousand so-called US persons in Canada
    —————————— begin quote ——————————–
    5.1.18.14 (03-27-2012)
    Treasury Enforcement Communications System

    The Treasury Enforcement Communications System (TECS) is a database maintained by the Department of Homeland Security (DHS), and it is used extensively by the law enforcement community. It contains information about individuals and businesses suspected of, or involved in, violations of federal law.

    For IRS field Collection, TECS provides two sources to help make contact with taxpayers or locate assets :

    Revenue officers can request that delinquent balance due taxpayers be entered into TECS, and the Department of Homeland Security (DHS) will then advise IRS when those taxpayers travel into the United States for business, employment, or personal reasons. The taxpayers entered into TECS for this purpose are on a DHS lookout indicators list. IRS employees must help maintain the TECS database by requesting that appropriate taxpayers be entered into TECS or be deleted from TECS. (See IRM 5.1.18.14.6.1 for criteria for including taxpayers in TECS data base.)

    Revenue officers can also request information housed in TECS on past travel that a taxpayer has made to and from the United States.

    5.1.18.14.1 (03-27-2012)
    TECS: DHS Lookout Indicators

    Many of the taxpayers entered into TECS for a DHS lookout indicator are International ones because the cases usually concern persons who reside abroad. However, domestic taxpayers may also be entered into TECS if we have been unable to locate them and if they are believed to travel outside the US . Taxpayers placed on TECS are often not subject to ordinary administrative and judicial collection procedures because they frequently reside outside the jurisdiction of the US Courts. Information derived from placing a taxpayer on TECS can facilitate contact with these taxpayers or provide asset information which, in turn, may facilitate collection of their delinquent liabilities.

    Note:

    IRM 9.4.2.4.2.5.3, Other IRS Functions, also discusses TECS and prescribes the use of Form 5523, TECS Query Request, to request information from TECS. However, SB/SE Collection Field (FC) employees should not use Form 5523.

    Consider the following example as an illustration of how using TECS to place a taxpayer on the DHS lookout indicator list could help in your casework.

    Example: A FC RO has a balance due taxpayer in his/her inventory and he determines the taxpayer resides in Norway. The RO transfers the case to International. The International RO determines the taxpayer is “Unable to Contact” and closes the case from open inventory. The RO requests that the taxpayer be placed on TECS. One year later, the taxpayer travels to the US and initially arrives at an airport in New York. Upon the taxpayer’s arrival, Customs and Border Protection (CBP) informs the TECS Coordinator where the taxpayer is ultimately traveling to, how long the taxpayer plans to stay, and on which flight(s) the taxpayer will be departing. The taxpayer will be staying in Denver for one week. The ROs who had previously worked the case had not been aware of any connection the taxpayer had to Denver. The TECS Coordinator notifies the group manager (GM) in International who is responsible for cases in Norway (the country in which the taxpayer resides). The International GM issues an OI to the Collection group working the location in Denver where the taxpayer is staying. The GM in Denver assigns the case to an RO, and the RO meets with the taxpayer and secures a financial statement. When this happens, the IRS learns about the taxpayer’s assets for the first time as other research methods and attempted contacts were unsuccessful. The RO provides the information to International and closes the OI. After the OI is closed, the International RO does further research once he/she is aware of the Denver nexus. He/she discovers the taxpayer has real property held in the name of a trust and files a nominee lien.

    5.1.18.14.2 ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5.1.18.14.3 (03-27-2012)
    TECS Web Page

    Access the TECS web page at http://mysbse.web.irs.gov/Collection/international/tecs/default.aspx. You can also access the web page by going to the International Collection tab on the SB/SE Collecting Taxes web page and clicking on Treasury Enforcement Communications System (TECS).

    5.1.18.14.4 (08-15-2013)
    The Role of the TECS Coordinator

    The TECS Coordinator is a Collection Automation Coordinator (CAC) on the Headquarters staff.

    The TECS Coordinator:

    will coordinate the investigation of TECS cases,

    is responsible for informing SB/SE Collection group managers upon receipt of notifications of imminent taxpayer arrival into the US from Immigration and Customs Enforcement (ICE). ICE notifications are discussed below.

    Note:

    Once the TECS Coordinator notifies a group manager of a taxpayer coming into the country, the GM may need to send an Other Investigation (Ol) using Form 2209, Courtesy Investigation, so the ICE notification can be addressed in a timely manner. See IRM 5.1.8, Courtesy Investigations, for procedures on assigning and working these Courtesy Investigations.

    will review all cases referred from revenue officers requesting that a taxpayer be entered on TECS to ensure that they meet the TECS lookout indicator criteria, and

    will handle the referred cases as displayed in the following table:

    TECS Coordinator Action
    If Then
    The case is accepted The TECS Coordinator will:
    forward the taxpayer information to Treasury for input into TECS,

    and document the ICS history.

    The case does not meet TECS criteria The TECS Coordinator will:
    document the ICS history with the reason

    return the referral to the originator.

    ,
    Contact the TECS coordinator via e-mail at: *SBSE International TECS Coordinator

    5.1.18.14.5 (03-27-2012)
    Notification by Customs and Border Protection of Taxpayer Arrival

    Customs and Border Protection (CBP) will notify the TECS Coordinator when ICE becomes aware that a balance due taxpayer on TECS is arriving in the US.

    (2) CBP will provide the TECS Coordinator with some or all of the following information:

    the taxpayer’s address while in the United States

    nature of visit

    transportation of any currency over $10,000.00

    any other available travel and/or asset information.

    5.1.18.14.6 (03-27-2012)
    Providing Taxpayer Information For Placing A Taxpayer On The TECS Lookout Indicator List

    Be alert for case situations where you can provide information to TECS to facilitate the collection of delinquent liabilities from taxpayers.

    Reminder:

    The reason it is important to enter a taxpayer on TECS is it allows CBP to notify the IRS in the future (via the TECS coordinator) about when and where a taxpayer will be traveling.

    Follow the procedures below to request that a taxpayer be entered on or removed from TECS.

    5.1.18.14.6.1 (03-27-2012)
    Criteria For Entering A Taxpayer On TECS For A Lookout Indicator

    Taxpayers will be entered on TECS for a lookout indicator only when the case meets all of the following conditions:

    The taxpayer is living outside the United States and the United States commonwealths and territories or is about to depart to reside in a foreign country.

    Note:

    Puerto Rico, American Samoa, Guam, the U.S. Virgin Islands, and the Northern Mariana Islands are commonwealths or territories of the United States.

    Exception:

    Exception: Enter a balance due taxpayer on TECS if, despite an official IRS domestic address of record, you believe the taxpayer resides in a foreign country or travels outside the United States and the United States commonwealths and territories on a frequent basis and we have not been able to contact the taxpayer.

    The taxpayer has not voluntarily resolved his/her case by full payment or other voluntary action, including an installment agreement (IA).

    A Notice of Federal Tax Lien (NFTL) has been filed for all balance due modules. See Treasury Regulation § 301.6323(f)-1.

    The total unpaid balance of assessment equals or exceeds the dollar criteria for requesting a taxpayer be entered on TECS.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    TECS input can also be requested for a lesser amount when your group manager concurs there are significant compliance issues and approves your request.

    The taxpayer is not in bankruptcy.

    The IRS has not accepted an Offer in Compromise (OIC) to settle the taxpayer’s liabilities.

    The taxpayer’s case is in Status 26 or the taxpayer’s case is being reported currently not collectible (CNC) with closing code 06, 03 or 12.

    Do not request placement of taxpayers onto TECS for lookout indicator purposes if there are only DEL RETs.

    Note:

    The TECS lookout indicator process is only for taxpayers with BAL DUEs and a Notice of Federal Tax Lien (NFTL) must have been filed for all liabilities.

    5.1.18.14.6.2 (03-27-2012)
    Procedures for Requesting Entry of a Taxpayer on TECS — Form 6668

    Coordinate all requests for entering a taxpayer on TECS with the TECS Coordinator.

    Ensure a Notice of Federal Tax Lien (NFTL) has been properly filed for all liabilities.

    Use Form 6668 ,TECS Entry Request, to request that a taxpayer be entered on TECS.

    Complete Form 6668 in its entirety.

    Save Form 6668 as a PDF file.

    Attach the PDF file to an e-mail message to your group manager (GM) to request his/her approval of Form 6668.

    Use secure e-mail to encrypt the message since it contains taxpayer data.

    Send the secure message to your GM to obtain his/her approval of Form 6668.

    Note:

    The GM will indicate his/her approval by digitally signing the PDF file of Form 6668. Additionally your GM will provide you with a courtesy copy when he/she sends the approved Form 6668 to the TECS Coordinator as provided below (i.e., your GM will include you on the “Cc ” line of the message).

    Prepare Letter 4106 after your manager approves Form 6668

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    .

    Mail Letter 4106 to the taxpayer.

    Note:

    Verify that the taxpayer is on TECS before sending Letter 4106.

    Document case history noting reasons for placing taxpayer on TECS and manager’s approval.

    Retain copies of Letter 4106 and the approved Form 6668 in the case file.

    Note:

    The GM will send the digitally approved PDF file of Form 6668 in an e-mail message to the TECS Coordinator to request that the taxpayer be entered on TECS. The GM will use secure e-mail to encrypt the message since it contains taxpayer data.

    Note:

    The GM will send the secure e-mail message (with the attachment) to the TECS coordinator at: *SBSE International TECS Coordinator to request that the taxpayer be entered on TECS.

    Note:

    The TECS Coordinator will send the taxpayer information to CI; the actual input of the taxpayer data into TECS will be done by CI.

    5.1.18.14.6.3 (03-27-2012)
    Expedited TECS Entry Procedures

    Notify your group manager (GM) to request expedited TECS entry when a taxpayer’s arrival in the United States is imminent and the taxpayer is not already on TECS.

    Note:

    Note: A GM, Tax Attache, or Deputy Tax Attache may request expedited TECS entry by making a telephone call to the TECS Coordinator, as long as all the conditions listed above for entering a taxpayer on TECS are met.

    5.1.18.14.6.4 (03-27-2012)
    Criteria For Removing A Taxpayer From The TECS Lookout Indicator List

    Remove a taxpayer from TECS promptly when the case meets one or more of the following conditions:

    The tax liability is satisfied.

    The taxpayer enters into IRS approved arrangements to satisfy the tax liability, including an installment agreement (IA).

    The taxpayer is deceased and his/her death is verified.

    The taxpayer’s Offer in Compromise (OIC) has been accepted.

    Caution:

    Do not delete a taxpayer from TECS if an Offer in Compromise (OIC) is still under investigation; only an accepted OIC qualifies the taxpayer for removal from TECS.

    The taxpayer is in bankruptcy.

    Any other situation renders the continuation of the TECS entry unnecessary.

    5.1.18.14.6.5 (03-27-2012)
    Procedures for Requesting Removal of a Taxpayer from the TECS Lookout Indicator List

    Coordinate all requests for removal from TECS with the TECS Coordinator.

    Contact the TECS Coordinator immediately by e-mail at: *SBSE International TECS Coordinator if a taxpayer already on TECS should be removed for any of the above case conditions.

    Entitle any e-mail message to the TECS Coordinator concerning this topic as “Request To Delete Taxpayer from TECS.”

    Include the following information in the memorandum:

    taxpayer name

    taxpayer identification number

    taxpayer date of birth

    the reason deletion is being requested.

    Send the e-mail message to the TECS Coordinator using secure e-mail to encrypt the message since it contains taxpayer data.

    Retain a copy of the e-mail in the case file.

    Note:

    The TECS Coordinator will send the taxpayer information to CI; the actual removal of the taxpayer data from TECS will be done by CI.

    5.1.18.14.6.6 ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5.1.18.14.7 (03-27-2012)
    TECS Historical Travel Information

    TECS also is a database that tracks historical travel information about taxpayers. This IRM section provides guidance for using the historical travel information available in TECS. This information may also help you attempt taxpayer contact and/or locate asset information as it can contain extensive records of commercial airline flight arrivals and departures. TECS also contains other records of air and sea travel, records of border crossings, and the specific dates that individuals have traveled to and from the United States.

    The travel information in TECS can facilitate collection of delinquent liabilities from taxpayers who are not subject to ordinary administrative and judicial collection procedures because they often reside outside the jurisdiction of the US Courts.

    TECS provides information that may not otherwise be available to the Service, such as where a taxpayer has traveled. This travel information may lead to the discovery of where the taxpayer has assets or conducts business activity. Additionally, TECS travel information can help determine the taxpayer’s correct country of current residency.

    TECS provides information in the following ways:

    Employees can query TECS for historical travel information as discussed below.

    The Service may also receive “current” travel information from the TECS Coordinator when taxpayers with a TECS lookout indicator are traveling into the United States, as was discussed above (IRM 5.1.18.14.1.

    Use TECS historical travel information to do the following:

    Learn possible address information to attempt taxpayer contact or identify assets

    Determine a taxpayer’s status regarding his/her contention regarding his/her US residency or non-residency

    Confirm the validity of information on the taxpayer’s returns or collection information statement .

    Caution:

    Never confirm or deny the existence of a TECS record of historical travel information if a taxpayer asks how you learned about his/her past travel. Taxpayers must submit a written request to obtain information about the source of the travel information. Follow the procedures below if a taxpayer wants to request source information.

    Note:

    TECS historical travel information will provide both US entrance and exit information for non-resident aliens. It will only provide US entrance information for US citizens and Green Card holders.

    Be alert for case situations where you can use the historical travel information in TECS to assist you in collecting delinquent liabilities to close your assigned cases.

    Follow these procedures to request and use historical travel information from TECS.

    You can request TECS historical travel information on any taxpayer case. You do not have to have a BAL DUE case with a Notice of Federal Tax Lien on file. You can request TECS historical travel if you only have a DEL RET case and where requesting the information would be helpful in your investigation. Be alert for case situations where you can use the historical travel information in TECS to assist you.

    5.1.18.14.8 (03-27-2012)
    Keep TECS Travel Information Secure

    Use secure e-mail (encrypted messages) to transmit any request for historical TECS travel information.

    Use secure files and folders to store any TECS travel information.

    Stamp all historical travel information retrieved from TECS ” OFFICIAL USE ONLY” if you receive a hardcopy not already stamped as such or if you create a hardcopy .

    Note:

    If you do not have an “OFFICIAL USE ONLY” stamp, you may write ” OUO” in red ink on any hard copy document (or on the top sheet of any multi-page document which is stapled together.

    Maintain the security of TECS travel information at all times.

    5.1.18.14.9 (03-27-2012)
    Taxpayer Request for Source Information

    Advise the taxpayer to do the following if a taxpayer asks how you learned about his/her past travel:

    write a letter requesting source information under the Freedom of Information Act (FOIA)

    send the letter to the address provided at The U.S. Customs and Border Protection web site:http://www.cbp.gov/xp/cgov/admin/fl/foia/

    5.1.18.14.10 (03-27-2012)
    Using TECS Historical Travel Information

    TECS contains information about specific dates of past international travel and locations of travel for individuals over a period of several years. It has extensive information concerning airline travel and also contains some information on other modes of travel into the US. A request for this information will provide the revenue officer (RO) with all travel information that is available; there is no need to specify particular time periods of travel.

    Caution:

    Never confirm or deny the existence of a TECS record of historical travel information if a taxpayer asks how you learned about his/her past travel. Taxpayers must submit a written request to obtain information about the source of the travel information. See IRM 5.1.18.14.9, Taxpayer Request for Source Information.

    Reminder:

    Stamp all TECS historical travel information documents (i.e., all documents you print) “Official Use Only” and handle them according to IRM 5.1.18.14.8. Keep TECS Travel Information Secure.

    Note the following examples of how TECS historical travel information may be helpful to you:

    Example:

    A revenue officer (RO) requests TECS historical travel information to learn how a taxpayer living in India paid for airline tickets. Up to this point, the RO has not been able to identify any levy sources for this uncooperative taxpayer. The RO discovers that the payment was made from a bank account in the US. The US bank account is in the name of a family trust. By performing further case investigation, the RO verifies that the family trust is not authentic. The RO coordinates with Advisory and Area Counsel to prepare a transferee assessment, nominee lien, and nominee levy which results in collection of part of the balance due. Then the taxpayer contacts the RO to discuss resolution of the remaining balance.

    Example:

    A revenue officer (RO) requests TECS historical travel information because he/she is unsure where the taxpayer resides. The case currently has an address of record in Florida, but the RO has not been able to contact the taxpayer. The RO believes the taxpayer may often be out of the United States. Historical information in the case file shows the taxpayer once resided in Great Britain. The TECS historical travel information reveals that the taxpayer visited Canada three times in the last 18 months. Through subsequent investigation, the RO learns that the taxpayer is now residing permanently in Canada but continues to use the Florida address as a mail drop. This information leads the RO to refer the case for an outgoing Mutual Collection Assistance Request (MCAR) to request assistance from Canada, our treaty partner. The MCAR results in the collection of the outstanding liabilities via levy.

    Use any new address or new asset information received from TECS research as discussed above in IRM 5.1.18.14.10.

    Caution:

    Never confirm or deny the existence of a TECS record of historical travel information if a taxpayer asks how you learned about his/her past travel. Taxpayers must submit a written request to obtain information about the source of the travel information. See IRM 5.1.18.14.9, Taxpayer Request for Source Information.

    See IRM 5.1.12.25, Outgoing Mutual Collection Assistance Requests, if you determine that the taxpayer:

    resides in a treaty country, which are Canada, Denmark, France, The Netherlands, and Sweden.

    or has assets in a treaty country.

    5.1.18.14.11 (03-27-2012)
    Procedures for Requesting Historical Travel Information from TECS

    Prepare Form 13931, TECS Historical Travel Request, for submission to the TECS Coordinator and include the following information:

    Taxpayer Name (Last, First, Initial)

    Known Alias(s)

    SSN

    Place of Birth (City & State or Country)

    Passport Number

    Citizenship (if not U.S.)

    Entitle an e-mail message “Request For TECS Historical Travel Information”.

    Include all applicable, available information about the traveler on Form 13931

    Attach the PDF file of the completed form to the e-mail message.

    Send the message (with the attachment) via secure e-mail to the TECS Coordinator at “*SBSE International TECS Coordinator “.

    Do not use Form 5523, TECS Query Request, to request travel information from TECS.

    Note:

    IRM 9.4.2.4.2.5.3, Other IRS Functions, discusses TECS, but the intended audience is Criminal Investigation (CI). IRM 9.4.2.4.2.5.3 prescribes the use of Form 5523 to request information from TECS, but SB/SE Field Collection (CF) employees should not use Form 5523.

21. all the more reason to never cross the border into THAT country ever again.

22. Recent land crossing for an evening out, as one individual of two couples. The only questions were “where are you going?”, and “Will you all be returning home?”. Thought that one was a bit odd. The other 3 were Canadian-born Canadians.

    This was a second land crossing, post-CLN. First post-8854, with nasty statement attached sent only to Treasury. No tax or FBAR forms ever filed.

23. @Duke of Devon
    I am too afraid to go anywhere near an American consulate – they may say I would have to renounce. Then they would know my address. And then the IRS will be after me even though they won’t get any taxes out of me. The Australian Taxation Office isn’t getting very much taxes out of me either. The banks as of yet don’t know I was born in the USA. I am not about to tell them. If a bank teller ask me if am an American I would just tell them that I lived in Canada as a kid (which is true).

24. @EllenDownunder.
    Your reluctance to approach a US Consulate is not unfounded. I found it to be an adversarial adventure, where they did indeed push me towards renouncing. They called me out of the blue on two occasions (probably recorded) and their line of questioning seemed that they were more interested in gathering evidence than being of assistance. You are probably not being paranoid if you’re worried about drawing attention to yourself.
    However, when it comes to crossing the border, what others have said is probably true. I entered as many as 8 times with my Aussie passport and visa waiver with no incident. I don’t know if I would have gotten away with it after they warned me and put me on the system. If you’re not on the system, you only need to look them straight in the eye and tell them you’re Australian. This shouldn’t be hard if it’s something you believe. Bottom line is, you will most likely be warned before you get into trouble, and you’ll know when your cover is blown.

25. Also, I opened any bank accounts with a Queensland drivers license, so time will tell if that flies under the radar. I sincerely doubt that individual tellers are in charge of weeding out expats, but I could be wrong.

Comments are closed.