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.)
To address a few of Japan T’s concerns:
It’s easier to get Japanese citizenship than permanent residence. But, this now being Abe’s Japan, with Abe even being reelected by the voters, are you sure you can stomach it? Others suggested that you look to see if you have ancestors from Ireland or Italy or Germany, and I suggest Spain too.
If you take Japanese citizenship you have to take a Japanese name. I’m not sure if katakana can be used in an official family name, but it can be used in an official given name as far as I can see. The name Arudou Debito (in Japanese order) is a sequence of Japanese words. Son Masayoshi (again in Japanese order) used a trick to keep his family name Son — first his wife took his family name to be her family name, so then there was a Japanese person with the family name Son, so when he took Japanese citizenship he was allowed to use that family name. I wonder if the same trick could be used with the name Smith.
I think Japanese banks know that most people with katakana names aren’t Americans. If a German visits Hiroshima he’ll hear Japanese people blame him, together with all citizens of Japan’s wartime ally, for the atom bomb. But I think banks know a bit better than that. Anyway, more numerous are Koreans, Chinese, etc.
Special permanent residents can get Japanese travel documents designating them as Korean citizens even if they don’t have Korean passports (i.e. if their ancestors were shipped here from what is now North Korea during the time that Korea was a second-class part of Japan). You, Japan T, are not a special permanent resident, just an ordinary permanent resident. I’ve also seen someone with a stateless person’s document in Japan, but I don’t know what his immigration status was in Japan. I don’t know if Koreans and Japanese can use Kanji on their bank accounts or if they have to use katakana.
WestCoaster should have known better than to tell you this: “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!”
It sounds like WestCoaster has visited Japan a lot but hasn’t actually resided outside the US. In view of the entire purpose of this site, and this thread in particular, I wonder how he could say that. His other advice has been helpful though.
“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.”
Sadly, it sounds like J did exactly that.
badger,
My experience has been / is, in many ways, much like yours (the isolation, mine self-inflicted from the responses). I know many others – and now including *J* above, the worst of all for the result, though he did have his father listening so far away. Yesterday and today we read the words / one individual and family, their horror!
Tricia,
Thanks so much for today’s update. To weep.
@Norman
In due course we will call J by his real name……..
@Norman Diamond
“t sounds like WestCoaster has visited Japan a lot but hasn’t actually resided outside the US. In view of the entire purpose of this site, and this thread in particular, I wonder how he could say that.”
You couldn’t more off the mark. I’ve lived in several different countries, in Europe and Asia — including a couple of years in Japan — and currently reside in Canada. My family moved around a lot during my childhood (my father, my mother, my brother and I are all born in different countries) which meant I had to learn several languages as a result and learn to adapt to whatever culture we found ourselves in at the time. As an adult, I continue to travel extensively and have even worked abroad. Moreover, I have never lived in the States.
As a former marketing and public relations person and a victim of FATCA tyranny and financial extortion myself, I would strongly advise those of you who are so bravely and determinedly fighting this battle in the public eye that, in order to get public sympathy, political response and important media coverage on a large scale, your focus in communicating the evils of FATCA and citizenship based taxation should be directed not so much on what FATCA is doing to individuals and the group affected, as horrible and reprehensible as that indeed is, but rather focus the story on the fact that through signing on to FATCA, all signatory countries have allowed citizenship based taxation to be implemented on their territory and as a result they are aiding and abetting tremendous sums of money being removed from their own country’s treasuries, to now be used by the United States.
Canada and all other signatories have now opened their tax base to the U.S. Treasury, allowing a foreign power to regularly and permanently tax Canadian citizens and legal tax residents, under foreign U.S. tax laws and siphon out funds from the Canadian, or any other, tax base and have those funds transferred into the Treasury of the United States. In the case of Canada, the millions and millions of Canadian dollars that this represents are funds that would have otherwise remained within the Canadian economy, been used and invested in Canadian services, Canadian homes, Canadian infrastructure, Canadian goods and Canadian investments and financial instruments, contributing directly to the well-being of the Canadian economy and its own tax paying residents. This is the only aspect of FATCA and citizenship based taxation that will resonate and gain widespread sympathy from every person in Canada who hears about this and it will be the only thing that will put pressure on Canadian politicians to act quickly to put an end to this madness. Every single Canadian person can relate to this story. Every single Canadian will immediately see and understand the injustice, criminality, extortion and arrogance of what is taking place. Every single Canadian will want accountability from its leaders as to how such a thing could happen on their watch and demand action to put an end to it. Imagine for a moment the Prime Minister, or any other official, being asked directly, in public, how do they justify millions of Canadian dollars being taken from tax paying Canadian residents and citizens, and having those dollars removed from the Canadian economy on an ongoing and permanent basis and paid into the tax system of a third country. How can they justify that and why are they abetting that and what are they going to do about it?
Watching this all from afar, I think that the big error that has been repeatedly made by all organizations fighting FATCA and citizenship based taxation has been to continuously present the story from the angle of the harm that it is doing to us, to those directly concerned and harmed by FATCA. We are a minority and while people may show sympathy, they can’t even begin to imagine what this is like to live through and the personal upheaval that it causes. They may give sympathy and express shock that a country would treat its citizens, or perceived citizens, in such a horrible way, but they can not relate to it! In order to give a cause traction and in order to get wide public and political support, one must always find the common denominator in the story, the aspect of the story that concerns and touches as many people as possible. You would have to search far and wide to find a Canadian who would see nothing wrong with Canadian earned and already taxed dollars being systematically confiscated and siphoned out of Canada by a third country and then usurped into that third country’s economy for use by that third country, with no benefit whatsoever to Canadians. This is a simple and clear story, easy to understand and easy to relate to, but it would provoke immediate anger and rightful outrage and would demand immediate accountability from those in government who are knowingly letting this happen on their watch.
My suggestion, especially in Canada, would be to focus on the fact that FATCA is clearly, unambiguously and directly siphoning enormous sums of Canadian money out of the Canadian economy and seeing those funds sent, with the approval and assistance of the Canadian government, to the U.S. Treasury, to be used in building U.S roads, fighting U.S. wars, funding U.S. public infrastructure projects, paying for U.S. civil servants, paying off the U.S. debt, etc., all to the detriment of Canada, its economy and its people.
Please think about this and please change your tactics in this battle. You will win battles and gain widespread support only when you appeal and touch the largest group of people in society. Only then will politicians suddenly take action. It’s all about numbers! Those affected by FATCA, while considerable, are still too marginal for this to gain the traction, outrage and attention that it requires.
I am retired and not able to get involved with this, but hope that my suggestions give you some food for thought and help you in changing your strategy in putting an end to this FATCA nightmare once and for all.
Thank you!
@George
“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. ”
Yep, so I tell everyone I can, none listen.
I am descended from folks from one of the nations mentioned as an alternative. I don’t think any paperwork to prove that fact remains in the family. Not impossible to track down, I hope, but it adds to an already overwhelming workload.
Yep, FBAR problem. Wife opened a new account without my name and we closed the joint account last year, or the year before. As I need multiple accounts to receive my pay from my various employers, my minimum FBAR fine to be $300,000. If I could wait another 4-5 years from having to back file FBARS, I would have no need to file them.
Do not have a tax burden except that according to one of the Condors I have spoken with, one losses the FEIE if one has not been filing tax returns. I have found this elsewhere too, but do not recall where.
Thanks,
Looking into this.
@ Alex
Excellent suggestions. Thank you.
@ Admin
Would it be possible to insert paragraph breaks into Alex’s comment … just for ease of reading? There’s a lot of good food for thought there.
My heart breaks for J and his family. Reading about his FATCA/compliance nightmare and how he ended it is extremely upsetting.
I think I may have read J’s comment somewhere before. Perhaps he was out there in the trenches with the Brock swat team. If so he would have felt nothing but despair there too as the all too common response was anything but sympathetic.
@Alex
Thank you for your comments. Appreciate you have taken the time to formulate and write such an excellent comment.
We have made these concerns known and if you read through the (endless) posts and comments you will see it has come up time and time again. The problem is, they do not believe us primarily because, they do not understand the effects of CBT. They cannot get their brains past the idea that US Persons will owe no annual income tax (generally), therefore, what is all the fuss about? No matter how much we say about the capital that will flow directly into the coffers of that war-mongering, imperialist nation, it has yet to be seen by those who could actually do something about it. And everyday Canadians seem to think it is an “American” problem.
@EmBee
better?
@ Tricia
Uh huh and so quickly too. Thanks. BTW, best of luck on those exams. Wish I could hand over all my idle hours of the day to you. You need them more than me.
@WC
The two years hard study is for me to regain my lost ability in Japanese and build upon it to the required level. The Japanese Immigration, actually their Justice Ministry now handles immigration, reports the process to be a year long, but just as the “4 to 6 weeks” required of many processes, actual wait times are probably less.
I used to file from Japan until the IRS sent a letter with my tax return requiring the actual dollar amount received each pay day and the three that each error would carry a $10,000 fine. I spent all of Golden Week that year completing my tax return. I had just one employer and only one payday a month at that time. I now have multiple employers and paydays greatly increasing both the workload and time required to complete them and the risk of financially devastating errors.
Doing my local taxes in Japanese by comparison is a breeze. The purpose of the Japanese tax code is to raise revenue an thus it is a straight forward process without contradictory instructions. One day and I done. The rules for US tax returns are not written in English, despite using English words and are incomprehensible even to the IRS. Japanese tax rules actually use a real language and are thus comprehensible.
However, it does seem that things have changed and that it may no longer be impossible to stay in compliance. Will look into the software you mentioned. Thanks.
Simultaneously working on JN citizenship AND filing back returns!? Where am I going to get the time to do both when I don’t have time to do just one? I’m a week behind getting my final grades into school and I haven’t even graded the final exams yet. Was going to do them tomorrow but my new job begins tomorrow. Without any of this, I have no time. Before I learned of these issues I got only four hours of sleep a night. I get more sleep now but now routinely miss deadlines for work. Seriously, where can one get the time to do any of this, not to mention all of it?
@ND
There isn’t a language requirement for PR but there is for citizenship. I also have had two runins with the police. First was an extremely minor car accident, the police scolded the other driver for calling them, but I am in the system. The other for driving through a school zone after being funneled there by one way streets leading to the road drove on and none allowing me to turn off it. I reading the requirements, I have repeated seen that even minor traffic violations can prevent Hapanese citizenship. Perhaps I should also look to granddad’s country for deliverance.
I know banks know that most katakana names are not American, but do they have the resources to determine which are and are not US persons at the risk of FATCA fines if they miss a few or at risk of lawsuits if the turnover nonUS persons to the IRS? There are only about 2 million non Japanese legally residing in Japan, most are, as you point out, of Chinese or Korean extraction. I believe that at least the Chinese can use a Kanji on their bank accounts. Have had conversations about this in the distant past with Chinese friends and students.
I don’t think it far fetched for banks, balancing the small number of katakana accounts and the relatively small income from them against the huge FATCA fines to just opt to cut their losses and deny service to all katakana named people. I hope I am wrong. Time will tell.
Although I too find WC comments on how easy it by comparison filing tax returns is to living in a foreign land, they are trying to help, indeed have helped, and their heart is in the right place.
It is also nice to have someone other than myself point out that the comparison is off. Thank you for that.
Thanks too for the info on travel docs for PR holders. I suspected that the person posting this must have been thinking of the group, probably unknowingly. I know I was quite shocked to learn that such a legal fiction could be applied to people born and bred here. Then one looks into the history of and…well you know.
Can I stomach being a JN in Abe’s Japan? Very good question. At least I would be able to provide at one dissenting vote against his policies. Regardless of which citizenship route I take, I do live here and am unlikely to be moving anywhere overseas.
And again, that old problem of when can I do any of this remains.
Alex issues sterling advice. [Substitute future tense for present.] For free.
My suggestion, especially in Canada, would be to focus on the fact that FATCA is clearly, unambiguously and directly siphoning enormous sums of Canadian money out of the Canadian economy and seeing those funds sent, with the approval and assistance of the Canadian government, to the U.S. Treasury, to be used in building U.S roads, fighting U.S. wars, funding U.S. public infrastructure projects, paying for U.S. civil servants, paying off the U.S. debt, etc., all to the detriment of Canada, its economy and its people.
Broccultists focus on licking wounds and spreading sympathies and soliciting empathies. (Any who believe that Broccultism has already pursued the Alex direction suffer the severest cases of that delusion.)
Apart from the early-on guesstimate (put out by TD Bank?) of ~ $100 million costs per bank for FATCA compliance, I cannot think offhand of any meat-on-the-bone macroeconomic parameters to tie a neuron to.
This kind of thinking is less fun for Broccultists, or just flat-out too hard?
Not a task that tempts Alex. Nor me, because that kind of gaming still has to play out within statist frameworks, where freedom can never live. Sauve qui peut!
WestCoaster corrected me: “You couldn’t more off the mark.”
I believe you. But then, how could you really say that making a US tax return by a member of the US diaspora is easier than the kind of cultural adaptation that Japan T, and myself, and you have done?
@Alex.
Your advice is clearly well thought out and considered. I fear though that it would not have the effect you believe it will.
We must never forget the law of unintended consequences. History is filled with them but let’s look at just FATCA for a clear cut example. Washington D.C. came up with a brilliant plan, give FFIs only two choices, give us all the information they have on anyone we want at their expense or forfeit 30% of all US derived income. A win, win for the US, FFIs have no other choice. Didn’t take FFIs very long to find a third, uncontemplated by the brilliant folks in WDC, option-refuse services to US persons. When confronted with this fact, the brilliant, so blinded by their own brilliance refused to see, refused to belief and call us myths.
So too will the populations of non US countries react in ways we have not thought of. Here a few possible scenarios, some of which are already underway.
I have asked a Japanese citizen about this, he is highly intelligent, a doctor, and very well informed. He responded with a nervous laugh and said, “We have no real military, so we must do as the US wants.” He did not mean that he thought that the US would attack, but it is the US that protects Japan from China, N. Korea and any other threat, real or imagined.
Another issue is that despite what individuals may do, society usually takes the path of least resistance. Which has the greatest power to resistance Canadian’s rightous indignation, the Canadian gov. or the “foreigners” in their midst? Loud though the initial protests against the gov. may be, if the gov. is not forced to budge very early on, it believe it is much more likely that “ordinary” Canadians will just stop doing business with US persons, be they Canadian or not. They may refuse dealings with them with shame in their eyes or even a soft spoken apology, but out of fear, for most, hatred from a few, most will just stop doing business with us.
In less than ten years FATCA will be obsolete. As George says, the days of the US expat are their end. It is already impossible for us to bank in many countries and becoming so in others. In a very short time, there will be no US persons abroad through which the US can pull money out of other economies. This, I believe, will be brought about directly through the US bullying its citizens and indirectly from the US bullying any entity that US Persons do business with and yet one more degree removed by angering the local populace against anything and anyone with a taint of USness.
We have plenty of evidence of this happening throughout history, but more importantly with the posts here on IBS. How many have reported here on the, shall we say ‘less than supportive’ responses from their own families? If our own flesh and blood blame us, can we expect that the nice family down the street won’t? How many have stated that they no longer buy anything from the US? If we are doing this, can we expect that those who have no connection with the US from doing the same?
Myself, I have stopped sending students to the US on ESL programs. Not out of spite, but because I can not knowingly send my students, my clients into a situation that might have profoundly negative consequences for them. Instead I send them to Canada, Australia, New Zealand or G.B. where they have no risk of becoming a US person or a US citizen for tax purposes.
Not making a moral judgement, just pointing out human nature. Whenever it becomes “Us versus them”, one group of humanity does all it must to defend the “us” from the “them”. Do we here do different?
I do believe that following your advice would be very effective, just not in a way that would benefit us. Sadly, I can not offer an alternative.
@Alex
Well said. I think perhaps many people actually think that FATCA is something that will pass. Once all those “tax cheats” are caught then everything will return to normal. I think people actually believe this. One really has to make a point of the fact that this will continue forever! People in Canada and elsewhere will continue to pay monies to America. Then who will pay for Canadian roads? Canadian healthcare?
Alex said: “…through signing on to FATCA, all signatory countries have allowed citizenship based taxation to be implemented on their territory and as a result they are aiding and abetting tremendous sums of money being removed from their own country’s treasuries, to now be used by the United States.”
Any country with a Double Taxation Treaty with the US was already allowing citizenship-based taxation to be implemented on their territory, long before FATCA arose.
Such treaties always include a Saving Clause, stipulating that “…a Contracting State may tax its residents…, and by reason of citizenship may tax its citizens, as if this Convention [Treaty] had not come into effect.“.
It is the DTT’s acceptance of CBT which allows the US to tax another country’s residents. It is CBT which needs to be got rid of.
I don’t think most other countries really understand the implications of allowing the US to tax that other country’s residents (and citizens). The Australian treaty was written before the establishment of Superannuation (government mandated retirement savings that works much like a 401(k)). So, the US is allowed to tax contributions to superannuation (and, in some cases, the gain inside superannuation), thereby frustrating the Australian government’s policy goal of helping citizens and residents replace their government old age pension with superannuation savings. The Australian government now realises that the treaty must be changed for superannuation — but they’ll change it piecemeal rather than removing the savings clause. Until the treaty is changed, Australian residents claimed by the US are at a big disadvantage as they have no choice about participating in superannuation.
On top of that, the PFIC rules mean that US-tainted Australians can’t invest in Australian managed funds — I still don’t understand why the managed fund industry isn’t lobbying to exempt their products from the PFIC rules. Most likely they have no clue.
It’s a trade-off, and the US is the dominant partner. And they all play the same game to the extent they can.
I just now realized there was new information added at the top of the page, J’s letter to the paper and his father’s two weeks prior to J’s departing of this world.
Words fail.
If one of his accomplishments with his resources can’t find a way out, what hope do I have? He fought this longer than I have even known about it. We came by different routes but he and I are on the same path. His difficulties are in line with my earlier difficulties and follow my perception of what the future holds for me and my family regarding never ending mountains of forms and huge fines for inadvertent errors.
I suspect that the reason he last published in 2010 was not due to any kind of depression, rather because one can not feed the form monster and live a normal life, if live a life at all. I would be willing to bet that any depression started much later, after dealing with this for so long with not only no end in sight but an increasingly longer and more difficult climb.
Have to grade papers and prepare for a new job that starts tomorrow. If nothing else comes up, and something always does, I plan to into what grandpa’s homeland requires of me to become one of their own.
The poor man. His poor family.
Have just found this post and words fail me …. utterly horrific. I find it amazing that anyone who understands the impacts of FATCA/FBAR/CBT could deny the potential for severe health problems on those affected. I speak from experience. When I was in the depths of FATCA despair in 2011, I suddenly, and for no apparent reason, developed loud, intrusive, Tinnitus which utterly traumatised me. The combination of that and the FATCA situation led me to contemplate suicide, which went on for several months. Although it is possible that the onset of this condition was unrelated, I am fairly certain that it contributed.
I have since renounced the curse of USC and I no longer contemplate suicide, but I still live with the Tinnitus that began in those dark days. I handle it better these days but I am not the same person (and never will be) that I was pre-FATCA.
My take on Alex’s suggestion, which as others have mentioned has been discussed here before, and which I have personally used as an argument in comments at various articles, is that, yes it is important to convey that message in our attempts to educate, but it’s not enough of a ‘harm’ to the average Canadian in most people’s eyes to justify putting up with the threat of disruption to our banking system. The US bully threats compared to the costs of handing over a bit of lunch money are much scarier to most. And besides, the Canadian government made it easy (insert eye roll here) for the US tainted Canadians to hide their money with those hard-won exceptions – TFSA’s, RESPs, RDSPs and RRSPs – which are not FATCA reportable. If we just keep playing the game (i.e. hiding out) or renounce US citizenship and become a pure Canadian, our Canadian $ won’t be siphoned off from the Canadian economy(bank expenses are another issue, but it’s just a cost of doing business), seems to me to be the general attitude. As Lisa Raitt said in a recent CBC Radio interview: ” It was the only thing we could do…It was a very strong request from the U.S. government…”
The FATCA is a FATWA on life and creativity. A state of constant stress trickles down on you. A coating of grayness that will not rub off. Your life is put on hold. I think this prison like state is severely detrimental in so many levels. A person can tolerate this kind of stress for a limited time, but if it just goes on indefinitely it can tip the most stable people into despair. I think many will attain various chronic conditions because of FATCA. The effects of FATCA on health needs to be studied.