12 January 2022
UPDATE February 13, 2016
I have finally decided on a new name for this post, which will not continue on this thread but as a new post:
I have not been updating this post as regularly as I intended. I have two items for you to think about today. One is a comment from a psychologist; I think it is extremely important to hear from a professional, as to how this entire situation can affect the well-being of one caught up in it. The comment was made in the context of the 2 meetings that were organized to offer people a chance to talk openly without any fear of being exposed; June 15, 2013 & March 29, 2014 (which Dr. Young was scheduled for but missed due to illness). The second item is an actual obituary for “J” for whom you will now see his actual name. I have been reluctant to post it but it has to come out eventually. I would expect ALL to respect the privacy of his family in Sweden.
One last thing for today. Many have commented as to how they cannot understand (or even don’t believe this story because of this) how a father could do such a thing with two young children. I suspect those who outright disbelieve it do not actually have children. Any honest parent will admit to the difficulty of the constant sacrifice required and how sometimes it simply is too much. Parents are not saints and they suffer the same myriad of issues as anyone else. And it is common knowledge in the counselling world that people who commit suicide feel extreme guilt at being the source of a problem, so the solution, in order to protect, is to take themselves out of the equation. No one would question a parent putting themself in front of a car to protect a child (even one who wasn’t their own). On a certain level, it is exactly the same thing. Life is not neat and tidy and clear sometimes.
All of the emphases are mine:
In the words of Dr. Donald Young
For those U.S citizens who have elected to live abroad, be it in Canada or elsewhere, American tax policy can place such individuals in a position that engenders constant and severe emotional stress. The vindictiveness of the U.S. position, its unfairness and irrationality, the fact that neither the U.S. government nor tax and legal experts even know the rules and how to rationally proceed, and the constant threat of economic calamity are all factors that can be emotionally devastating. From my observations over the years in people ensnared in this situation, and I would count myself among us, it is common to experience substantial anxiety, depression, feelings of panic and foreboding, guilt over being branded a cheat and a criminal, fear, anger, resentment, and general feelings of helplessness and confusion. I have in fact seen some people who have become virtually suicidal at the prospect of losing everything for the “crime” of not paying taxes to a country they have not lived in for decades if ever at all. I am a clinical psychologist licensed to practice in Ontario with 35 years of experience. I have also been appointed an assistant professor in the Department of Psychiatry at the University of Toronto. In recent years I have had the opportunity to discuss and address these problems with many individuals who are trapped in these tragic circumstances
Along with John I am happy to make myself available in any of the forums or meetings that will be forthcoming. There is always strength in numbers and sometimes much can be gained by discussing common problems together in a group. I am also happy to chat or work with people individually with these concerns.
This is a link to the obituary . I am trying to post an actual picture but it is not coming out clearly enough to read. Will work on this.
UPDATE February 9, 2016
There has been some confusion about authorship of the letter/comment below. J did not say he (himself) wrote it and J’s father presented it as being from him. The comment on the site is anonymous. Clearly J sent it to his father and identified with it. For that reason, I am leaving it up as there is no way I can determine for certain that he did not write it.
UPDATE February 8, 2016
I have not decided what is the best way to pass on more information about J’s situation and am afraid adding it to the bottom of this post means you will be less likely to see it. So for now, I will simply add it to the top and bring it to your attention by the “Update” heading. I am not adding anything without talking to J’s Dad first.
I want to pass on now, some things about J himself, what he did and so on, so you can see what kind of person he was. I know a few facts, such as he was born in February, 1969 in California, he went to university at Cal Poly and went to Sweden to do his Ph.D (roughly, around 1990 – 1991). He passed away on June 10, 2015.
J worked at the Karolinska Institutet, at the Centre for Genomics and Bioinformatics in Stockholm, Sweden. Founded in 1810, it is one of the most prestigious medical universities in the world. J’s fields were Genetics & Genealogy, Neuroscience, Psychiatry & Psychology and some of his later articles refer to Alzheimer’s. He published at least 64 major articles, collaborated with 212 co-authors from 1994-2010, and was cited by 3857 authors. I am not an academic but for someone to publish 64 pieces by the time he was 41 (already having two children) suggests to me this was a highly motivated person who was more than competent and clearly engaged and focused.
Here is a letter that J’s Dad provided which J had sent him.
I have a dream, an American dream.
I live in Sweden, which is hardly a tax haven. I am a citizen of that country as well as a US citizen. I have lived outside of the US for close to 25 years and thought I led a normal law abiding life. Unfortunately, the overzealous and poorly thought out attempts to catch US resident tax evaders have cast me and other overseas residents as criminals.
I am one of the few overseas residents who actually knew that I had to file taxes and did so. Last year, I needed to amend my US taxes due to a reporting error made by my overseas employer and I learned that as I had failed to file a form reporting my overseas bank accounts (the FBAR), the only option I had was to enter a so-called amnesty program, in which I have been told for this omission, I need to pay the US government 25% of my life savings, retirement plans, house, and car, all of which have been earned by legitimate employment overseas.
The “bank accounts” that I must report to the US government include life insurance policies, telephone prepaid cards, my customer card at the supermarket and my lunch card at work. The latter three must be reported, along with their highest balance (try to calculate that on a supermarket rebate card) all because they fit the definition of a debit card. All of this under threat of a penalty of USD 10,000 per account if I make a mistake in reporting. I think the most my lunch card has ever had on it was USD 60.
To add insult to the injury I described above, during 2011, FATCA began to be implemented in Sweden and my Swedish bank informed me that I would no longer be allowed to have any investment accounts because of my American citizenship.
FATCA also requires that for my 2011 taxes, I will need to file another form that repeats a lot of the information on the FBAR form and will cost me at least another three hours of accountant time. The much loved number of USD 10,000 in penalties is again threatened if I make a mistake on this form.
American information reporting requirements have become so demanding that I have made all kinds of new friends in my Swedish bank and tax authority. I get to challenge them to provide documentation that makes no sense in Sweden, but helps me to meet the US requirements. Without these wonderful FATCA requirements, I might have just led an unobtrusive life and like most other residents here, had very little to do with these people. Now I stick out like a sore thumb. FATCA has afforded me with the opportunity to prove to Swedes that Americans are different, demanding and difficult.
I have spent less than a year in the US in the last 25 years. Where you spend your childhood stays with you and I have a strong emotional tie to the US. So even though indications are that it would be in my best interest to renounce my citizenship, I plod stubbornly along in the face of all the abuse and try to believe in the American “truth and justice” I was taught about as a child.
That is why I appreciate your article. It will help to make public the unfortunate consequences of the poorly conceived FATCA legislation. Maybe it will help me and other overseas US citizens to be able to return to leading a normal life. That is all I desire in my American dream.
(Written a year ago in response to an article in a local paper)
“(Written a year ago* in response to an article in a local paper)”
*this comment plus the following 2 facts suggest this letter was written sometime in the first half 2012. I have not been able to locate the article it refers to. The date on the Word file is 20 October 2013-I cannot be sure who saved this Word File (i.e., J or his Dad) but given his comments about the 2011 taxes and form 8938, I believe this letter was written in the first half 2012, prior to the June 30 deadline for the filing of taxes.
(It is very clear J is aware of the 2011 OVDI program.)
Obviously, he did not suffer from a major psychiatric illness such as schizophrenia, dissociative personality disorder or any psychopathic or sociopathic diseases. There is nothing to suggest he suffers from bi-polar disorder. It can be noticed that he stopped publishing in 2010 and can be demonstrated that he knew of FATCA in 2011. If he suffered a major depressive issue, it might be possible to say it coincided with his awareness of FATCA, FBAR, etc. And I will relate freely that I have been diagnosed with major depressive disease, many years ago. And have been most fortunate to have received the appropriate medication to deal with it. I do not consider my diagnosis to be indicative of the stigma of “mental illness.” (i.e., it is not a psychological issue but a biological one.)
This next item is a letter J’s Dad wrote to Rep. Eshoo, 2 weeks before J passed away.
28th May 2015
Dear Ms. Eshoo,
This morning my son called me almost in tears in an anxiety of which I thought him incapable.
When I picked up the receiver I did not think it was him. I had to ask several times who it was.My son is a researcher at the Karolinska Institute, working in biochemistry and genetics.
He is hard working, utterly conscientious, and has published many, many papers in his field.
He has a beautiful family. His wife works for the Nobel Foundation. The Karolinska Institute
in Sweden is from whence Nobel prizes originate – I’m sure you know this.I was (am) deeply concerned. I listened carefully. I felt he sounded suicidal. As a dedicated researcher,
honest and thorough, he is used to delving into complex issues and writing his conclusions. So what
complex problem could possibly be driving a deeply thoughtful person into such a level of anxiety?My son was born into your constituency in the United States. After graduating from Cal Poly he
went to finish his PhD in brain chemistry in Sweden. He has worked hard (and successfully)
for twenty years to turn his small research salary into some savings. And that is the problem.Banks everywhere in the world now (including Russia) want nothing to do with a depositor
who is American. So what is one of the seven to ten million Americans working permanently or occasionally abroad supposed to do?My son a year ago started conscientiously reading all the US laws pertaining to “foreign” earnings.
These are very complicated documents. The more he read the more complex they seemed. He tried
(and is trying) his best to comply with all the requirements, Including finding a CPA in New York and
several in Sweden.My son has already paid every tax he owes – in Sweden they are, bar none, the highest in the world.
But here are these US requirements requiring him to declare all foreign earnings, pensions, savings,
passive investments, etc. and to pay a tax on top of what he has already paid to Sweden simply
because he was here at birth.Trying to figure out these requirements and to comply has driven him to desperation. He sees terrifying scenarios in which he is asking, for what? The US is the only country (besides Eritrea) demanding this.
There are seven to ten million honest Americans living abroad. FATCA is being used as a sledgehammer
(of IRS abuse?) to catch a fly or two – inconsequential financially – of those who abuse our system.Ms. Eshoo – Rescind FATCA! The blood will be upon your heads – congress and yours! if my son is driven
to suicide after a year of dealing with the consequences of this horrible, unjust, draconian, and miserably self-defeating law. Is it worth losing a just citizen just for this?As matters unfold he may not, I’m afraid, be the only one of millions.
Yours respectfully,
xxxx (J’s Dad)
This is the end of what I am adding for today. I am sure many of you will have something to say about all this………..
********
@AnnaEshoo A Father’s Anguish Over the Loss of his Son – Horrible Struggle due to #FBAR #FATCA https://t.co/LC1Frng6x5 PLEASE READ THIS
— Patricia Moon (@nobledreamer16) February 8, 2016
*****
This concerns absolutely the worst news I have ever come across in the 4+ years I have been immersed in this situation. I am not going to even try and address anything beyond this simple explanation so you have some context.
A couple of days ago, a comment that somehow was never seen/approved became visible on the renounceuscitizenship wordpress blog. The comment consisted of two letters. Given the fact this was written last July as well as the serious nature of what it concerns, it was decided to keep it in pending until we had made contact with the author, to make sure he still intended for it to remain public. I have spoken with him and he does want it to be seen. However, nobody is likely to see the comment on that particular post since it is 7 months old. So the two letters are being posted here now. Ms. Eshoo, to whom the letters are addressed, is the Congresswoman (D) from the 18th Congressional District of California. She also spent 20 years (1993-2013) as the Congresswoman for the 14th District. She voted “Aye” for the H.I.R.E. Act. There has been no response from Ms. Eshoo.
One thought on “Statement from @AARO (unlike @DEMSabroad) supports Bopp #FATCA lawsuit”
July 21, 2015 at 11:28 pm
25th June 2015
Ms. Eshoo
When you and your fellow co-conspirators in congress voted on FATCA you murdered my son
This beautiful person who wanted to live out his dream in peace in another land was destroyed by you.
You and your fellow co-conspirators, with your unattainable requirements,
boxed him into a mental dilemma from which he could not escape.
As a just person he found your injustice in FATCA incomprehensible.
After a year of intensely trying to figure out what to do
he committed suicide.
There are families in grief in your constituency.
There are families in mourning on both sides of the Atlantic.
You have destroyed a decent person worth a thousand Obamas.
You have ruined the happiness of dozens of friends and family members
through your cruelty revealed within this monstrous law.
You have utterly destroyed our faith in government with the
incomprehensibility, inhumanity and malice of this law.
Your only hope of atonement?
Repeal FATCA NOW
Sincerely in grief,
xxxxxx
*****
14th July 2015
Dear Ms. Eshoo,
Re: Death of J., a citizen of Sweden
Thus is clearly an over-reach by an agency of the US government of the grossest magnitude. FATCA affects eight-and-a-half million Americans occupying themselves honorably abroad. This is IRS abuse on a scale far vaster than the diminutive insults inflicted by Lois Lerner’s 501(c)(3) scandal. FATCA is an act of IRS persecution, with a far greater ill effect on American lives than Lois Lerner’s pinpricks. It cannot be dismissed in a form letter.
I have filed the cause of his death as: “Persecution by an Agency of the Government of the United States.”
It is clear that the United States is in full violation of its Principles on U.S. foreign policy and most Articles of the Declaration of Human Rights. (For reference you may see both Principles and Articles appended below.)
FATCA, signed into law by Mr. Obama on the 18th of March 2010, can be shown to violate these Principles and Articles with the uttermost disregard possible.
Here is a preamble to this law:
“The Foreign Account Tax Compliance Act (FATCA) is a United States federal law requiring United States persons (including those living outside the U.S.) to have yearly reported themselves and their non-U.S. financial accounts to the Financial Crimes Enforcement Network (FINCEN), and requires all non-US (Foreign) Financial Institutions (FFI’s) to search their records for suspected US persons for reporting their assets and identities to the US Treasury. Congress enacted FATCA to make it more difficult for (resident and non-resident) U.S. persons to have financial assets which are not located in the United States, by adding further asset-reporting law with consequences, and thus to enable further federal tax revenues and penalties from a wider global population of newly discovered US persons and their partners, at the expense of non-US banks.”
Just looking at Articles 1, 2 and 3 of the Universal Declaration of Human Rights, one already sees that the IRS is over-reaching by its criminalization of every American living abroad, and in making them report to the “Financial Crimes Enforcement Network”, as if it’s already proven that every American living abroad is abroad with criminal intent.
In Article 1 “All human beings are born free and equal in dignity and rights” is clearly not true when FINCEN
Is searching “the… records of suspected US persons for reporting their assets and identities” – is it enough to be suspected that allows the IRS to take way a person’s dignity and rights? And what right does the IRS have to do this to anyone anywhere outside the US, let alone to a Swedish citizen?
In Article 2 “Everyone is entitled to all the rights and freedoms set forth in this Declaration” with “no distinction … on the basis of the political, jurisdictional or international status of the country or territory to which a person belongs.” So the rights and freedoms are universal but the IRS is allowed to go far beyond its domestic charter in going after anyone anywhere, even against the laws of another country?
In Article 3 is the most fundamental of all “Everyone has the right to life, liberty and security of person.” Clearly the authors of FATCA thought the rights of anyone irrelevant to the needs of the US government.
One may look at Articles 4, 5 and 6 of the Universal Declaration of Human Rights and one sees that
(i) “No-one shall be held in slavery or servitude”, (ii) “No one shall be subjected to torture, or to cruel, nhuman or degrading treatment or punishment”, and (iii) “Everyone has the right to recognition everywhere as a person before the law”. Except, of course, when it’s a US law which utterly disregards the laws of every other country in the world, including Sweden. And except when that slavery is due to an agency of the US government, namely the IRS, which is trying desperately to keep Americans abroad in servitude, and except where that torture is the daily threat to appropriate a part or all of every asset a person has acquired abroad by honest labor, and which has already been taxed at the highest rate in the world, as in Sweden.
That is just touching the surface of the malfeasance of this run-amok agency of the US government. The true magnitude of what FATCA has perpetrated and achieved is utterly appalling. No other country in the world has ever persecuted its citizens like this for migrating abroad. EVER.
To look a little further into this “Reign of Terror” of a US agency, one may see its truly malign influence on individuals, commerce and foreign relations. Everyone knows that no bank abroad wants anything to do with an individual born in America or bearing an American passport: this makes travel and commerce impossible.
But that is beside the point: it’s the US law and must prevail globally. That FATCA has poisoned international relations, has made the US a demi-pariah, and is even being copied by neo-soviet states like Russia, is beside the point: it’s the US law and must prevail globally. This is clearly nonsense, but it is the law, indiscriminate and vicious.
It is particularly where FATCA preys on individuals that the damage to human rights is most gross. In my son’s case it was first, the closing down of his Swedish bank account. It was then his realization that the government of the United States was after a complete accounting of every asset he had earned in Sweden with hard, honest labor over a period of twenty years. As a Swedish citizen, he had already been taxed at the highest rate in the world bar none. This sense of persecution and injustice by an alien agent was continuously and overwhelmingly felt by him.
From Article 3 of the Universal Declaration of Human Rights “Everyone has the right to life, liberty and security of person” (in the Declaration of Independence “ … the pursuit of happiness”), J. experienced the “loss of happiness” as a result of losing his bank account, and gradually, as he realized the full magnitude of the requirements of FATCA, in the torture of its implications. J. lost his liberty when finding out, just before his death, that his communications with his bank (and only those communications) had been compromised. He knew then that he had no liberty, as guaranteed by Article 3, at all.
Hemmed in by the egregious requirements of an incomprehensible and unjust alien law, J. saw his life as being made increasingly worthless. He was isolated within Sweden, among Swedish friends, as a pariah. His protection under the laws of Sweden, where he was a deeply law-abiding citizen, he witnessed evaporating. Anguished by the dilemmas of FATCA – he would not pay an unjust tax for owning property in Sweden nor would he pay the tax for giving up his U.S. citizenship – why should he? – he went out and hanged himself. His daughter went outside and found him hanging by his neck in the morning.
So J. lost his happiness, he lost his liberty (and “security of person”) and thrust into isolation utterly by a country he loved (but, in keeping his passport, he wished to return to one day) he went out and killed himself. In a mockery by FATCA’s blind injustice this proved to invert “Life, Liberty and the Pursuit of Happiness” into the opposite, completely miss-stating the order of these words in the Declaration of Independence.
Article 30 of the Universal Declaration of Human Rights says: “Nothing in this Declaration may be interpreted as implying for any State, group or person any right to engage in any activity or to perform any act aimed at the destruction of any of the rights and freedoms set forth herein.” The “State” to which this refers is the United States; the “activity” or “act” being performed to which this refers is the activity of FATCA; the “destruction” to which this refers is the deliberate destruction by an agency of the US government of all of J’s rights and freedoms as set forth above.
I have therefore listed, as I must in honesty, the cause of J’s death as “Persecution by an Agency of the Government of the United States”. More simply “Persecution by the government” of which you are a part.
I believe the United States under Mr. Obama is wholly and uniquely responsible for this most diabolical law.
FATCA violates fully half of the articles of the Universal Declaration of Human Rights. Therefore FATCA will be,
as it must be, abolished by the United States, else the Universal Declaration of Human Rights means nothing.
FATCA is also totally against the Principles appended below, that “Promoting freedom and democracy and protecting human rights around the world are central to U.S. foreign policy”. My son’s human rights, as a decent, honorable citizen of Sweden, were stripped from him mercilessly by FATCA, making a mockery of
these Principles.
Which part of the Universal Declaration of Human Rights that do you do not understand, Ms. Eshoo? That somehow being enthralled by Mr. Obama’s oratory, in a congress filled with Democrats, you could go ahead and pass any law Mr. Obama wanted, Human Rights be damned? This congress, known as “The Brutal One-Eleventh” for the laws you whipped through, undertook the passage of these laws in utter disregard for the rights of American citizens at home or anywhere.
J. leaves behind a Swedish wife and two beautiful Swedish children. It leaves behind individuals all over the United States and Europe grieving for a beautiful person essentially murdered by an act ill-considered by congress and signed into law by a feckless Obama. The stigma of FATCA is one which you and your fellow Democrats – Pelosi, Reid and Obama – will bear forever.
Millions of people around the globe are regretting that Mr. Obama ever came into office. The world burns while feckless Obama dithers. I am regretting this monster infinitely more than anyone with the loss of my son.
Sincerely, and in immense grief,
xxxxxxx, father to J
APPENDICES
A. Principles. Under the US Bureau of Democracy, Human Rights, and Labor it says the following:
“Promoting freedom and democracy and protecting human rights around the world are central to U.S. foreign policy. The values captured in the Universal Declaration of Human Rights and in other global and regional commitments are consistent with the values upon which the United States was founded centuries ago. The United States supports those persons who long to live in freedom and under democratic governments that protect universally accepted human rights. The United States uses a wide range of tools to advance a freedom agenda, including bilateral diplomacy, multilateral engagement, foreign assistance, reporting and public outreach, and economic sanctions. The United States is committed to working with democratic partners, international and regional organizations, non-governmental organizations, and engaged citizens to support those seeking freedom.”
B. Articles. PREAMBLE TO THE UNIVERSAL DECLARATION OF HUMAN RIGHTS
“Whereas recognition of the inherent dignity and of the equal and inalienable rights of all members of the human family is the foundation of freedom, justice and peace in the world,
Whereas disregard and contempt for human rights have resulted in barbarous acts which have outraged the conscience of mankind, and the advent of a world in which human beings shall enjoy freedom of speech and belief and freedom from fear and want has been proclaimed as the highest aspiration of the common people,
Whereas it is essential, if man is not to be compelled to have recourse, as a last resort, to rebellion against tyranny and oppression, that human rights should be protected by the rule of law,
Whereas it is essential to promote the development of friendly relations between nations,
Whereas the peoples of the United Nations have in the Charter reaffirmed their faith in fundamental human rights, in the dignity and worth of the human person and in the equal rights of men and women and have determined to promote social progress and better standards of life in larger freedom,
Whereas Member States have pledged themselves to achieve, in co-operation with the United Nations, the promotion of universal respect for and observance of human rights and fundamental freedoms,
Whereas a common understanding of these rights and freedoms is of the greatest importance for the full realization of this pledge,
Now, Therefore THE GENERAL ASSEMBLY proclaims THIS UNIVERSAL DECLARATION OF HUMAN RIGHTS as a common standard of achievement for all peoples and all nations, to the end that every individual and every organ of society, keeping this Declaration constantly in mind, shall strive by teaching and education to promote respect for these rights and freedoms and by progressive measures, national and international, to secure their universal and effective recognition and observance, both among the peoples of Member States themselves and among the peoples of territories under their jurisdiction.”
Article 1.
• All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of brotherhood.
Article 2.
• Everyone is entitled to all the rights and freedoms set forth in this Declaration, without distinction of any kind, such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. Furthermore, no distinction shall be made on the basis of the political, jurisdictional or international status of the country or territory to which a person belongs, whether it be independent, trust, non-self-governing or under any other limitation of sovereignty.
Article 3.
• Everyone has the right to life, liberty and security of person.
Article 4.
• No one shall be held in slavery or servitude; slavery and the slave trade shall be prohibited in all their forms.
Article 5.
• No one shall be subjected to torture or to cruel, inhuman or degrading treatment or punishment.
Article 6.
• Everyone has the right to recognition everywhere as a person before the law.
Article 7.
• All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
Article 8.
• Everyone has the right to an effective remedy by the competent national tribunals for acts violating the fundamental rights granted him by the constitution or by law.
Article 9.
• No one shall be subjected to arbitrary arrest, detention or exile.
Article 10.
• Everyone is entitled in full equality to a fair and public hearing by an independent and impartial tribunal, in the determination of his rights and obligations and of any criminal charge against him.
Article 11.
• (1) Everyone charged with a penal offence has the right to be presumed innocent until proved guilty according to law in a public trial at which he has had all the guarantees necessary for his defence.
• (2) No one shall be held guilty of any penal offence on account of any act or omission which did not constitute a penal offence, under national or international law, at the time when it was committed. Nor shall a heavier penalty be imposed than the one that was applicable at the time the penal offence was committed.
Article 12.
• No one shall be subjected to arbitrary interference with his privacy, family, home or correspondence, nor to attacks upon his honour and reputation. Everyone has the right to the protection of the law against such interference or attacks.
Article 13.
• (1) Everyone has the right to freedom of movement and residence within the borders of each state.
• (2) Everyone has the right to leave any country, including his own, and to return to his country.
Article 14.
• (1) Everyone has the right to seek and to enjoy in other countries asylum from persecution.
• (2) This right may not be invoked in the case of prosecutions genuinely arising from non-political crimes or from acts contrary to the purposes and principles of the United Nations.
Article 15.
• (1) Everyone has the right to a nationality.
• (2) No one shall be arbitrarily deprived of his nationality nor denied the right to change his nationality.
Article 16.
• (1) Men and women of full age, without any limitation due to race, nationality or religion, have the right to marry and to found a family. They are entitled to equal rights as to marriage, during marriage and at its dissolution.
• (2) Marriage shall be entered into only with the free and full consent of the intending spouses.
• (3) The family is the natural and fundamental group unit of society and is entitled to protection by society and the State.
Article 17.
• (1) Everyone has the right to own property alone as well as in association with others.
• (2) No one shall be arbitrarily deprived of his property.
Article 18.
• Everyone has the right to freedom of thought, conscience and religion; this right includes freedom to change his religion or belief, and freedom, either alone or in community with others and in public or private, to manifest his religion or belief in teaching, practice, worship and observance.
Article 19.
• Everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless of frontiers.
Article 20.
• (1) Everyone has the right to freedom of peaceful assembly and association.
• (2) No one may be compelled to belong to an association.
Article 21.
• (1) Everyone has the right to take part in the government of his country, directly or through freely chosen representatives.
• (2) Everyone has the right of equal access to public service in his country.
• (3) The will of the people shall be the basis of the authority of government; this will shall be expressed in periodic and genuine elections which shall be by universal and equal suffrage and shall be held by secret vote or by equivalent free voting procedures.
Article 22.
• Everyone, as a member of society, has the right to social security and is entitled to realization, through national effort and international co-operation and in accordance with the organization and resources of each State, of the economic, social and cultural rights indispensable for his dignity and the free development of his personality.
Article 23.
• (1) Everyone has the right to work, to free choice of employment, to just and favourable conditions of work and to protection against unemployment.
• (2) Everyone, without any discrimination, has the right to equal pay for equal work.
• (3) Everyone who works has the right to just and favourable remuneration ensuring for himself and his family an existence worthy of human dignity, and supplemented, if necessary, by other means of social protection.
• (4) Everyone has the right to form and to join trade unions for the protection of his interests.
Article 24.
• Everyone has the right to rest and leisure, including reasonable limitation of working hours and periodic holidays with pay.
Article 25.
• (1) Everyone has the right to a standard of living adequate for the health and well-being of himself and of his family, including food, clothing, housing and medical care and necessary social services, and the right to security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond his control.
• (2) Motherhood and childhood are entitled to special care and assistance. All children, whether born in or out of wedlock, shall enjoy the same social protection.
Article 26.
• (1) Everyone has the right to education. Education shall be free, at least in the elementary and fundamental stages. Elementary education shall be compulsory. Technical and professional education shall be made generally available and higher education shall be equally accessible to all on the basis of merit.
• (2) Education shall be directed to the full development of the human personality and to the strengthening of respect for human rights and fundamental freedoms. It shall promote understanding, tolerance and friendship among all nations, racial or religious groups, and shall further the activities of the United Nations for the maintenance of peace.
• (3) Parents have a prior right to choose the kind of education that shall be given to their children.
Article 27.
• (1) Everyone has the right to freely to participate in the cultural life of the community,
to enjoy the arts and to share in scientific advancement and its benefits.
• (2) Everyone has the right to the protection of the moral and material interests resulting from any
scientific, literary or artistic production of which he is the author.
Article 28.
Everyone is entitled to a social and international order in which the rights and freedoms set forth in this Declaration can be fully realized.
Article 29.
• (1) Everyone has duties to the community in which alone the free and full development of his personality is possible.
• (2) In the exercise of his rights and freedoms, everyone shall be subject only to such limitations as are determined by law solely for the purpose of securing due recognition and respect for the rights and freedoms of others and of meeting the just requirements of morality, public order and the general welfare in a democratic society.
• (3) These rights and freedoms may in no case be exercised contrary to the purposes and principles of the United Nations.
Article 30.
• Nothing in this Declaration may be interpreted as implying for any State, group or person any right to engage in any activity or to perform any act aimed at the destruction of any of the rights and freedoms set forth herein.
This thread continues on a new post:
A #FATCA Related Suicide
If clicking on a link brings you to the wrong place in the comment stream, click on this link. (It may bring you to the page before the current one, but it’s closer.)
@Japan T
Since you’re living in Japan on a visa, you’re going to have to renew your US passport when it expires even if you work under the table, if I’m not mistaken. At that point, the US government will likely refuse to renew. Worse, they might revoke your passport before it expires and you’d probably have to leave Japan. My understanding is that the Japanese ‘permanent’ resident visa isn’t actually granted for life and has to be renewed at regular intervals, so I really don’t see how you can do that without presenting a valid passport.
I honestly think your best bet is to be proactive and apply for Japanese citizenship as soon as possible, shell out the $2350 to renounce, and file the five years of tax papers and FBARs yourself. Even if you end up owning fines and taxes (highly unlikely if your income is lower than the annual threshold of over $90,000), you’ll have the CLN by the time they catch up to you and, like you said, they can’t get water from a stone.
Regarding our Tweet campaign, I believe we should start communicating with Rep Maloney’s group that exists to advocate for Americans abroad. I do not have the energy right now to put together a list of their twitter addresses. I still have 4 chapters/assignments/quizzes plus final exam for last tax class with a deadline of less than 2 weeks.. If someone could help putting this together, I would appreciate it.
We can include other tweets, if we overdo on only one thing they’ll complain etc etc. Here is another from a comment at Sandbox:
Another couple loses retirement due 2 #CBT #FATCA #FBAR repugnant comment from their US rep-Needs 2 stop! http://bit.ly/1nX0uHW Pls RT
Given this is an election year, I believe it is a very good time to start doing this on as regular a basis as we can and engage as many people doing this as we can. The value is that unlike emails, other people see what we are doing/saying. I work from 7 Twitter accounts. Same people as we had for the #StopFATCA project? How many are we? There are many democrats on this list. I will research how many were around/voted for FATCA.
https://americansabroad.org/issues/representation/americans-abroad-caucus/members/
Carolyn B. Maloney
Mick Mulvaney (R-SC), Co-Chair
Don Beyer (D-VA)
Michael Capuano (D-MA)
André Carson (D-IN)
James Clyburn (D-SC)
Steven Cohen (D-TN)
Michael Conaway (R-TX)
Gerald E. (Gerry) Connolly (D-VA)
Susan Davis (D-CA)
Mike Doyle (D-PA)
Elizabeth Esty (D-CT)
Kay Granger (R-TX)
Alcee Hastings (D-FL)
Jim Himes (D-CT)
Michael M. Honda (D-CA)
James McGovern (D-MA)
Gregory Meeks (D-NY)
Grace Napolitano (D-CA)
Gregorio Kilili Camacho Sablan (D-MP)
Loretta Sanchez (D-CA)
Janice Schakowsky (D-IL)
Dina Titus (D-NV)
Chris Van Hollen (D-MD)
Joe Wilson (R-SC), (Former Co-Chair)
While some people might disagree with other people on whether Mohamed Bouazizi might have already suffered from depression before Tunisia’s police abused him, maybe we could agree on paying him some respect and refer to J as America’s Mohamed Bouazizi?
https://en.wikipedia.org/wiki/Mohamed_Bouazizi
@Neill
Granted, but if Obama did, what would he do differently?
Was just chatting with my sister who lives back in the states. After explaining all the problems with FATCA, CBT, and the difficulty of renouncing, she said “I don’t understand why it has to be so complicated. The IRS is acting like a 15 year old girl whose boyfriend broke up with her.” One more homelander educated.
@WestCoaster
I do not need to renew my PR visa, but as far as my wife has learned it is dependent upon having a valid passport. The “gaijin card” however does need to be renewed every 5 years I think, need to double check when mine expires!
I have recently read that once one has a PR, then they no longer need a passport and that Japan may even issue travel documents allowing one to leave and to return to Japan. This seems highly unlikely but I verify it.
Without quitting all my jobs, I really can not see any way for me to back file tax returns and FBARs. In addition to the time involved and more firmly putting myself on their radar, the FBARs would require me to report my wife’s assets to what is to her a foreign government. Apart from the security concerns of having her personal financial data in the hands of a gov. that can’t even keep the personal data of the own employees, including intelligence officers, secure, I am concerned that they will find or invent a way to demand I pay taxes upon her assets for the departure tax. This would not just be putting myself at risk, but her and our children too.
Yet I am working in that direction, however I need these questions answered before I submit anything. Even if I had these answered now, it is still a race against time as my language skills have decreased markedly despite living in Japan. If I am not teaching English, I am reading my students’ homework in English or checking research papers written in English or reading in English about the issues all of here have in common. I’ll find a way but it won’t be over night, probably a couple of years of solid study.
@Japan T
Buy old tax software apps for the past five years off eBay and use those to file. The FBARs are actually quite easy to do and are done online through the government site. At most, this involves two or three days of tedious work.
It’s unfortunate, but I just don’t see any alternative to you filing your FBARs and that is indeed going to mean that your wife’s financial information will have to be submitted to a government that has had problems keeping its data secure. Another point to consider: If you don’t submit the FBARs, the bank(s) you deal with might very well hand over your and her account information without even consulting you in order to comply with FATCA, so it’s a moot point. Insult to injury, the bank(s) might also freeze or close your account(s).
The reality is that you’re already on their radar. When you next renew your passport, the state department will report your SSN and location to the IRS. If you haven’t been filing taxes or FBARs, the state department will also refuse to renew your passport.
As for the exit tax, as long as you file taxes and FBARs for the preceeding five years, your average earnings aren’t above a certain threshold (about $150,000 per annum) and your assets are below two million, you won’t be considered a covered expatriate, which means there won’t be an exit tax.
http://hodgen.com/chapter-4-are-you-a-covered-expatriate/
My sincere advice to you is to deal with all of this as soon as possible, because it’s not going to get any easier or cheaper. In fact, everything will very likely be a lot more expensive and complicated.
One more thought: An easier and quicker alternative to buying old tax software is to file online. I haven’t used any of the US tax filing sites, but the ones for Canadian taxes take you by the hand and lead you through every little step. Not only that, but they’re not expensive either.
Maybe someone who’s used the US online filing sites can share their experience?
@moderator is WestCoaster as in PhilHodgen’s side of the country – is that a promotional post? At least off topic in this thread.
Not true may lose passport if don’t file tax. You need a $50,000 tax debt to the IRS first. Theoretical at this point how it all applied to US persons overseas.
@JC
Did you actually read my posts? They are neither promotional, nor off-thread.
I have no idea where Phil Hodgen is located, nor am I am affiliated with him in any way. I only included the link because it outlined how to figure out if you’re covered or not, because of Japan T’s concern about having to pay an exit tax. The link also talks about minor children, which I knew to be of interest to Japan T.
Plus you obviously missed the part where I suggested Japan T use old tax software or online tax filing sites to do his own taxes. Not once did I suggest he hire a professional.
@JC
Forgot to address your last point. I should’ve added a qualifier in my post to Japan T, and said that the state department *may* also revoke his passport due to not filing taxes and FBARs. After all, that $50,000 doesn’t just include taxes owing, but penalties. If the latter includes fines resulting from failing to file FBARs — and it’s not clear to me whether or not it does — it’s easy to rack up $50,000.
http://money.cnn.com/2015/11/20/pf/taxes/taxes-passport/
@JC
WestCoaster is pointing JapanT to an article which s/he found informative, which happens to be on a professional’s site. It’s okay for people to do that. Although WestCoaster’s comment doesn’t deal with the original post, it’s on topic in that it’s part of a conversation on the thread which evolved from the original post.
FWIW, I don’t see anything promotional about WC’s comments, even if s/he were the professional in question. In fact, JapanT does not sound like he is interested in (or has the means to) hire a professional and WC is recommending do-it-yourself filing. Also FWIW, in my experience, Phil Hodgen comes across as a straightforward guy when he comments online and is not known to troll for business.
@WestCoaster
I should also add that gaining Japanese citizenship may not prevent me from losing my accounts. Have to do more research, but if I must retain my katakana name, then if banks here decide to rid themselves of all possible exposure to FATCA fines and just close all accounts with katakana family names, then we will have been served a death sentence as we will be unable to receive any money.
Just read your more recent comments, I am on the subway and I lose the signal b/n stations. I am already on their radar from when I renewed my passport three years ago. Your points about it being a mute point are probably even more true than you know. We now have this “my number” system in Japan. It is similar to the SSN in the US except this is directly tied to our financial information. So everything will soon be knowable to any and everybody. Might as well post it on Facebook. When my kid is kidnapped and ransomed by Isis, who do I take to court I wonder? I digress.
A lot has changed since I last tried to file, how things stand now I do not know. When last I tried to file, overseas filers were not allowed to file electronically. Then at some point we were but only on Windows machines. I switched from windows to Mac maybe five years ago because I could not buy any English software online or over the phone except what little I could find in Akihabara. Licensing issues I am told.
Can I now do so on a Mac? Even so, dealing with dollars when paid in yen, I suspect it will be like the last few years I tried to file, after weeks of filling out forms, the having to abandon the effort because classes have started back up. From where will the time come to do this filing when I do not have the time to do even a years worth? Most of my postings here are typed while standing on the train.
Still need to become Japanese first, or it is all mute. Maybe mute even after becoming Japanese.
Do I quit jobs (or at least ignore the paperwork requirements of them which will probably lead to losing them anyway) and ignore my spouse and children for my form quest when there is much doubt as to whether I can get it done in time and then if I do, doubt over how effective the protection it may afford may be, or do I try to spend as much time as I have left with my family.
At present, I am negotiating pay and work schedule with a new (as of today) employer that will make up some of the hours I have recently lost. I have tried for years to be both form compliant and employed and failed. Now with a family and many more employers, I do not see how I can now do both.
Rambling, I know, but if it were an option, I would have remained in compliance, at least far as it is possible to be in compliance. Doubt I would have learned about FBARS any earlier than I, already several years in arrears. Then there is the question of the silent disclosure of FBAR. Seems very risky.
As I see it, I burned if I try to get back into compliance and burned if I do not. Comparing the degree of burning between the two is meaningless, a .50 cal bullet kills you just as dead as an atom bomb. It seems that once I start on the form quest, that that will be all that will be left of my life. I may not exist as long by doing nothing but it seems that I will live longer.
That seems to be my choice, quit my life, such as it is, now and merely exist for the purpose of filling out forms or go on living until “caught” and begin existing for the form people from that point on. The end result seems the same, only when it starts may differ.
I know that you are trying to help, and I thank you. I must seem very much at cross purposes, asking for information and then telling why I can’t even with the info asked for. I need the information because I do want to solve this.my experience with filing from Japan is such that I know it to be a fools errand, at least for me. I truly do not have time and the only way for me to make time is to become unemployed, which I clearly can not do.
I wonder if J had similar issues?
As I posted I saw JC’s comments and the comments it has generated. I have not yet looked at the links WC provided but I am greatful for WC’s efforts.
WC, Thank you.
Oh, in my self serving quest for info and advice I forget this.
Title suggestion
“The human cost of FATCA/FBAR and Citizenship Based Taxation”
Lacks punch but accurate.
@JC, “Not true may lose passport if don’t file tax. You need a $50,000 tax debt to the IRS first. ”
Thanks for correcting that earlier comment by someone. We ALL make mistakes and sometimes say something too fast and that creates misinformation and greater worry. Life for an expat is bad enough without conjecture.
Yes you are correct that there are no doubt many expats who fall below the USA filing requirement. I am a case in point where I am above the filing threshold in my home country but would not need to file in the USA. The US also makes it clear in the instructions to not file if you are not required to. While thats good advice especially from the government it does leave into question how such a person would enter streamlined if they owed a FBAR or two.
@Japan T, I feel for you……. Let me repeat some bits that I have stated on these blogs for a long time as you may find a kernal of value.
The era of the US Expat is likely over, finished. Regardless, there are no compliant overseas persons because the instructions and forms are too damn difficult.
1. If you do not have a second citizenship you need to get one. In either the country you are in or maybe ancestry. Do you have an Irish grandparent, maybe Italian or German ancestors? You need a citizenship plan because you have a citizenship problem.
2. If you gain a fresh citizenship you need to relinquish the USC. If you can afford the price of a CLN, you should buy the document. If you can not afford the CLN then you need to document your relinquish otherwise the best you can.
3. As WestCoaster suggested buying old software sounds like a good idea to see where you stand. Knowledge is power. Do you have a US tax problem? Likely you owe no US tax so there is no penalty. Thats half the battle and knowing where you stand is good. Do you have a FBAR problem? If yes how many years? Thats a problem you can stop going forward simply by taking your name off accounts.
4. An expat USC living on their US passport has little choice but to enter a program. All others need legal guidance in their home country and such local legal guidance will vary.
Psychologically having a plan, any plan, will be great help. You only need to win small battles at a time. If the citizenship process is lengthy, take it in bite size chunks.
@JapanT, google and read the Serenity Prayer
“God grant me the serenity
to accept the things I cannot change;
courage to change the things I can;
and wisdom to know the difference.
George said:
“…there are no doubt many expats who fall below the USA filing requirement. I am a case in point where I am above the filing threshold in my home country but would not need to file in the USA. The US also makes it clear in the instructions to not file if you are not required to. While thats good advice especially from the government it does leave into question how such a person would enter streamlined if they owed a FBAR or two.”
You don’t have to enter the Streamlined Procedures to file past-year FBARs. You can just file them, choosing one of the drop-down reasons such as “Didn’t know I had to file.” That’s the one I chose.
That’s what the IRS tell you to do. See https://www.irs.gov/Individuals/International-Taxpayers/Delinquent-FBAR-Submission-Procedures
Title suggestion:
How the US Govt became a financial terrorist thru FATCA/FBAR/CBT, destroying lives of innocent law-abiding people and their families
Remember how the Obama lawyers defending the Bopp lawsuit, responded to the lawsuit by saying that any problems experienced by Americans abroad were “self-inflicted wounds”?
Well, (horrible as it sounds), this may be evidence to support their point.
@pacifica777
Thanks, I appreciate the support!
@Japan T
You’re very welcome!
The solution to the problem of having your accounts flagged due to your katakana name might be quite simple: You could probably officially change your surname as well as those of your children’s to your wife’s Japanese surname. After making the change, the best thing to do would be to open new accounts, with at least one of the accounts being only in your wife’s name so that the family has access to at least one account if the ones in your name are all closed or locked.
The online tax filing sites should work on Mac or Windows, so it’s just a matter of looking at the reviews to see which one gets the best reviews. Each tax return shouldn’t take you more than a few hours to do; the first one will be the hardest, due to the initial learning curve. Considering you’re able to thrive in a country with a culture and language completely different than your won, filing taxes will be a piece of cake! As for the FBARs, they are incredibly simple to do; it’s just a matter of gathering your information together.
The vast majority of Americans abroad “quietly” file; that is to say, they simply start (or, in your case, restart) by filing the previous five years and then staying current from there on in.
As long as you’ve lived in Japan at least five years and have being a good citizen, getting citizenship only takes six months to a year according to the Japanese government. (Though some people report that it takes as long as two years.)
http://www.japantimes.co.jp/news/2011/12/27/reference/many-angles-to-acquiring-japanese-citizenship/
Based on what you’ve told us about your finances, your situation actually isn’t that terrible since you’re unlikely to owe taxes or an exit tax. The (electronic) paperwork to file five years’ worth of taxes and FBARs won’t take more than a few days of effort and, of course, you will have to pay the expatriation fee of $2350. In the grand scheme of things, this is a *tiny* investment in time and money.
Your best bet to work on all this in tandem, catching up on the US paperwork at the same time officially kicking off the process to become Japanese. Just think, you might have all this sorted out as early as this year, but the worse case scenario is two years. If you’re anything like me, you’ve spent at least that long fretting about this situation, so just think how much better you’ll feel once you start taking action. The key is to start as soon as possible.
Gambatte!
The Karolinska Institutet, eh? Yet another feather to put in Obama’s cap, to celebrate Obama’s Nobel prize.
Congress knows about J and they do not care.
Most homelanders will continue not to understand, but if we want to educate a few, I repeat my suggestion to call J “America’s Mohamed Bouazizi”.
I think @Japan T knows of the situation he is in. Let’s help dig him out!
Perhaps other means of communication to get a response.
https://twitter.com/JCDoubleTaxed/status/696835728194449409
Passport revocation: $50,000 tax debt. This does not mean owe $50,000. This means the IRS are on to you and have given you notice of owings and that they have been asking for some time. If this were to ever happen, we want to hear about it here, the Tax Payer Advocate might be best with influence to delay it all.
@ Tricia
RE: your update today. Something to say? Probably later but right now I’m too sad … and mad. I have to go for a walk.