The Quarterly Publication of Individuals Who Have Chosen to Expatriate for Q3 2017 has just been placed on public inspection for publication in Thursday’s Federal Register, three days later than required by law. By my count, this list contains the names of 1,376 people who renounced or otherwise relinquished US citizenship under any paragraph of 8 USC § 1481(a), as compared to 1,004 people who renounced US citizenship (under 1481(a)(5) only) added to the FBI’s National Instant Criminal Background Check System (NICS) in July, August, and September.
Following Q3 & Q4 2016, this is only the second time since 2011 that we’ve had two quarters in a row of Federal Register numbers being significantly higher than NICS numbers, the way they should be every quarter. Even then, the Federal Register list is far from complete: contrary to some media reports, it’s basically impossible that the list includes people who give up their green cards, and no one has ever identified a single green card abandoner in the list, despite the message at the top claiming that “long-term residents, as defined in section 877(e)(2), are treated as if they were citizens of the United States who lost citizenship”.
The people named in this list probably completed the State Department’s painfully slow and expensive formalities to apply for a Certificate of Loss of Nationality around mid-year at the latest, but that’s just a guess. I can confirm that one name in this quarter’s list belongs to a man known to have relinquished in April 2016 or earlier. For the US government, that’s positively speedy — last quarter’s list had relinquishers from 2013 and 2014.
As always, after the jump you can find discussion of recent media reports about relinquishers, as well as a table of past NICS and Federal Register statistics.
Table of contents
Recent media reports about relinquishers
There have been a few recent media reports about public figures who have given up US citizenship, but none of their relinquishments actually seem to have occurred last quarter. Tao Yuequn, founder of contact lens manufacture OrthoK, who restored his Chinese citizenship at the latest by April 2016, is in this quarter’s list. I don’t know when others in the list made their final visits to US consulates to apply for Certificates of Loss of Nationality, because I’m not having much luck matching any of their names to media reports. Last quarter’s list had one name of a man who applied for his CLN as recently as March 2017 or later, so my best guess is that this quarter they might be starting to list the names of Washington-approved relinquishers from around mid-year.
The daughter of South Korean Minister of Foreign Affairs Kang Kyung-hwa is in the process of applying to get her South Korean citizenship back, but hasn’t yet requested a CLN; according to a report from last month (in Korean), she’s still waiting for a police certificate from the US before the South Korean side formally approves her restoration of citizenship. Once her citizenship is restored, she will have twelve months to give the South Korean government a CLN, or at least proof that she’s applied for one — see our previous post for an explanation of the procedure and a translation of the relevant South Korean regulations.
Jazz drummer Alvin Queen, who showed up in the Q3 2016 list, doesn’t seem to have spoken up last year about his decision to relinquish US citizenship after holding dual citizenship with Switzerland for three decades, but he was in the news last week when the Department of Homeland Security decided to deny him entry to the US over a half-century-old drug arrest which resulted in no charges. Mr. Queen states that he gave up citizenship “to make life simpler at tax time”. Mr. Queen’s manager Jean-Pierre Leduc apparently thought it would be a bright idea to call Senator Chuck Schumer to try resolving the situation, since Mr. Queen was born in Schumer’s state. That must have been a rather awkward phone call: Schumer sponsored the Ex-PATRIOT Act, which would have punished people who gave up citizenship to make life simpler at tax time by banishing them permanently.
Finally, Hermitage Capital founder Bill Browder, who relinquished in 1997 and showed up in the Q3 1998 list alongside Lithuanian president Valdas Adamkus and South Korean apple farmer Choi Yongtak, also briefly had his ESTA travel authorisation revoked due to an Interpol diffusion notice filed by Russia. He tweeted later to state that he got it restored; news reports say that someone at DHS manually reviewed the situation in response to the media coverage, suggesting that the original revocation was due to some automated process. Mr. Browder was born in Illinois, but apparently he was savvy enough to know that calling FATCA-natic Dick Durbin wasn’t the best way to get his problem solved.
Name | Occupation | Other citizenship |
Giving up US citizenship | Appeared in Federal Register? |
Source | |
---|---|---|---|---|---|---|
Reason | Date | |||||
Rachel AZARIA | Politician | Israel | Take office as Member of Knesset | January 2015 | Q2 2016 | Times of Israel |
Jonathan TEPPER | Macroeconomic analyst | United Kingdom | FATCA & other US tax reporting requirements | January 2015 | Q1 2016 | The New York Times |
David ALWARD | Politician | Canada | Become Canadian consul-general in Boston | April 2015 or earlier | Q3 2015 | Canadian Broadcasting Corporation |
YANG Chen-ning | Physicist | China | Restore Chinese citizenship | April 2015 | Q3 2015 | Xinhua (China) |
Andrew YAO Chi-chih | Computer scientist | China | Restore Chinese citizenship | Unclear | Q3 2015 | Xinhua (China) |
Alfred Oko VANDERPUIJE | Politician | Ghana | Stand for election to Parliament | August 2015 | No | Starr FM (Ghana) |
Philip RYU | Singer | South Korea | Serve in South Korean army | September 2015 or earlier | No | Money Today (South Korea) |
Pedro Pablo KUCZYNSKI | Politician | Peru | Run for president | November 2015 | Q1 2017 | El Comercio (Peru) |
Rachel HELLER | Writer | Netherlands | FATCA & other US tax reporting requirements even when no US tax is owed | November 2015 | Q4 2016 | Blog (will be in TV news programme at a later date) |
Susan WOOD | Unknown | Canada | FATCA & other compliance issues | November 2015 | Q3 2016 | Vancouver Sun |
KANG Dong-suk | Violinist | South Korea | Restore South Korean citizenship | 2015 (month not specified) | No | News1 (South Korea) |
Pavel BURE | Ice hockey player | Russia | “US passport was no longer needed” | Early 2016 (month not specified) | Q4 2016 | Sputnik News; Pravda Report |
Alvin QUEEN | Jazz drummer | Switzerland | “To make life simpler at tax time” | 2016 (month not specified) | Q3 2016 | Billboard (US) |
Neil (Teodoro) LLAMANZARES | Businessman | Philippines | Public opinion (his wife ran for President, but lost after he renounced) | April 2016 | Q3 2016 | Rappler (Philippines) |
TAO Yuequn | Businessman | China | Unknown | April 2016 or earlier | Q3 2017 | Sina Finance |
LEE Chih-kung | Physicist | Taiwan | Appointed Minister of Economic Affairs by President-elect Tsai Ing-wen | May 2016 | Q3 2016 | Apple Daily (Taiwan) |
Ned (Nader) MANNOUN | Politician | Australia | Run for Australian parliament | May 2016 or earlier | Q4 2016 | Liverpool Champion (Australia) |
Yehuda GLICK | Politician | Israel | Take office as Member of Knesset | May 2016 | Q2 2017 | Arutz Sheva (Israel) |
Karen ALPERT | Academic | Australia | FATCA & other compliance issues | June 2016 | Q4 2016 | Sydney Morning Herald |
Frank ALPERT | Academic | Australia | FATCA & other compliance issues | June 2016 | Q1 2017 | Sydney Morning Herald |
Judy CHAN Ka-pui | Politician | Hong Kong | Run for Hong Kong Legislative Council | July 2016 | Q3 2016 | Apple Daily (Hong Kong) |
Boris JOHNSON | Politician | United Kingdom | Taxes or politics or whatever | July 2016 or earlier | Q4 2016 | Daily Mail |
Kimi ONODA | Politician | Japan | Dual-at-birth, did Japanese-law “choice of nationality”, didn’t know US still considered her a citizen | October 2016? | No | Viewpoint (Japan) |
Charles Adu BOAHEN | Politician | Ghana | Become Deputy Minister of Finance | Early 2017 | No | Ghana Guardian |
Chris HART | Musician | Japan | Naturalise in Japan | March 2017 or later | Q2 2017 | Sports Hochi (Japan) |
Comparison with NICS
The below table lists the yearly additions to NICS from 2006 to 2010, and monthly additions for 2011 up through the present, compared with the quarterly lists in the Federal Register.
The FBI has the bad habit of uploading the new NICS report each month at the same URL as the old one; the only way to keep a verifiable collection of old reports is to save old ones in some archiving service each month, and unfortunately we didn’t remember to do this for all months, though we’ve had a good track record over the past year. If the month is set in upright type, the link goes to an actual Internet Archive copy of the FBI NICS report for that month. If the month is in bold type (for December), the link goes to the NICS annual operations report for the appropriate year. Finally, for months in italics, the link goes to a Brock post or comment.
First quarter | Second quarter | Third quarter | Fourth quarter | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
FR citation |
Addi- tions |
FR citation |
Addi- tions |
FR citation |
Addi- tions |
FR citation |
Addi- tions |
Year-end total |
|||
71 FR 25648 | 100 | 71 FR 50993 | 31 | 71 FR 63857 | 41 | 72 FR 5103 | 106 | ||||
Annual totals for 2006 | Fed. Reg. | 278 | NICS | 48 | 12,651 | ||||||
72 FR 26687 | 107 | 72 FR 44228 | 114 | 72 FR 63237 | 105 | 73 FR 7631 | 144 | ||||
Annual totals for 2007 | Fed. Reg. | 470 | NICS | 317 | 12,968 | ||||||
73 FR 26190 | 123 | 73 FR 43285 | 23 | 73 FR 65036 | 22 | 74 FR 6219 | 63 | ||||
Annual totals for 2008 | Fed. Reg. | 231 | NICS | 655 | 13,623 | ||||||
74 FR 20105 | 67 | 74 FR 35199 | 15 | 74 FR 60039 | 158 | 75 FR 9028 | 503 | ||||
Annual totals for 2009 | Fed. Reg. | 743 | NICS | 714 | 14,337 | ||||||
75 FR 28853 | 179 | 75 FR 69160 | 560 | 75 FR 69158 | 397 | 76 FR 7907 | 398 | ||||
Annual totals for 2010 | Fed. Reg. | 1,534 | NICS | 1,009 | 15,346 | ||||||
First quarter | Second quarter | Third quarter | Fourth quarter | ||||||||
Month, year |
Addi- tions |
Month-end total |
Month, year |
Addi- tions |
Month-end total |
Month, year |
Addi- tions |
Month-end total |
Month, year |
Addi- tions |
Month-end total |
Apr 2011 | 41 | 15,387 | Jul 2011 | 89 | 15,705 | Oct 2011 | 118 | 15,930 | |||
May 2011 | 98 | 15,445 | Aug 2011 | 54 | 15,759 | Nov 2011 | 40 | 15,970 | |||
Jun 2011 | 131 | 15,616 | Sep 2011 | 53 | 15,812 | Dec 2011 | 34 | 16,004 | |||
Q2 total | 270 | Q3 total | 196 | Q4 total | 192 | ||||||
76 FR 27175 | 499 | 76 FR 46898 | 519 | 76 FR 66361 | 403 | 77 FR 5308 | 360 | ||||
Annual totals for 2011 | Fed. Reg. | 1,781 | NICS | 656 | 16,004 | ||||||
Jan 2012 | 265 | 16,269 | Apr 2012 | 204 | 16,662 | Jul 2012 | 22 | 17,188 | Oct 2012 | 3,106 | 20,577 |
Feb 2012 | 98 | 16,367 | May 2012 | Missing | Aug 2012 | 149 | 17,337 | Nov 2012 | 97 | 20,654 | |
Mar 2012 | 89 | 16,458 | Jun 2012 | 504 | 17,166 | Sep 2012 | 114 | 17,451 | Dec 2012 | 0 | 20,654 |
Q1 total | 452 | Q2 total | 708 | Q3 total | 285 | Q4 total | 3,203 | ||||
77 FR 25538 | 460 | 77 FR 44310 | 189 | 77 FR 66084 | 238 | 78 FR 10692 | 45 | ||||
Annual totals for 2012 | Fed. Reg. | 932 | NICS | *4,648 | W/o backlog: ~1,700 |
||||||
Jan 2013 | 176 | 20,830 | Apr 2013 | 319 | 21,823 | Jul 2013 | 298 | 22,908 | Oct 2013 | 302 | 23,557 |
Feb 2013 | 478 | 21,308 | May 2013 | 374 | 22,197 | Aug 2013 | 278 | 23,186 | Nov 2013 | 118 | 23,675 |
Mar 2013 | 196 | 21,504 | Jun 2013 | 413 | 22,610 | Sep 2013 | 69 | 23,255 | Dec 2013 | 132 | 23,807 |
Q1 total | 850 | Q2 total | 1,106 | Q3 total | 645 | Q4 total | 552 | ||||
78 FR 26867 | 679 | 78 FR 48773 | 1,130 | 78 FR 68151 | 560 | 79 FR 7504 | 631 | ||||
Annual totals for 2013 | Fed. Reg. | 3,000 | NICS | 3,153 | 23,807 | ||||||
Jan 2014 | 320 | 24,127 | Apr 2014 | 382 | 24,602 | Jul 2014 | 577 | 26,000 | Oct 2014 | 426 | 26,916 |
Feb 2014 | 95 | 24,222 | May 2014 | 205 | 24,807 | Aug 2014 | 180 | 26,180 | Nov 2014 | 187 | 27,103 |
Mar 2014 | -2 | 24,220 | Jun 2014 | 616 | 25,423 | Sep 2014 | 300 | 26,480 | Dec 2014 | 137 | 27,240 |
Q1 total | 413 | Q2 total | 1,203 | Q3 total | 1,057 | Q4 total | 750 | ||||
79 FR 25176 | 1,001 | 79 FR 46306 | 576 | 79 FR 64031 | 776 | 80 FR 7685 | 1,062 | ||||
Annual totals for 2014 | Fed. Reg. | 3,415 | NICS | 3,423 | 27,240 | ||||||
Jan 2015 | 271 | 27,511 | Apr 2015 | 767 | 29,413 | Jul 2015 | 856 | 30,973 | Oct 2015 | 194 | 31,869 |
Feb 2015 | 105 | 27,616 | May 2015 | 543 | 29,956 | Aug 2015 | 552 | 31,525 | Nov 2015 | 318 | 32,187 |
Mar 2015 | 1,030 | 28,646 | Jun 2015 | 161 | 30,117 | Sep 2015 | 150 | 31,675 | Dec 2015 | 479 | 32,666 |
Q1 total | 1,406 | Q2 total | 1,471 | Q3 total | 1,568 | Q4 total | 989 | ||||
80 FR 26618 | 1,335 | 80 FR 45709 | 460 | 80 FR 65851 | 1,426 | 81 FR 6598 | 1,058 | ||||
Annual totals for 2015 | Fed. Reg. | 4,279 | NICS (-10) | 5,416 | 32,666 | ||||||
Jan 2016 | 253 | 32,919 | Apr 2016 | 860 | 34,807 | Jul 2016 | 350 | 36,378 | Oct 2016 | 440 | 37,346 |
Feb 2016 | 539 | 33,458 | May 2016 | 765 | 35,572 | Aug 2016 | 252 | 36,630 | Nov 2016 | 227 | 37,573 |
Mar 2016 | 489 | 33,947 | Jun 2016 | 456 | 36,028 | Sep 2016 | 276 | 36,906 | Dec 2016 | 430 | 38,003 |
Q1 total | 1,281 | Q2 total | 2,081 | Q3 total | 878 | Q4 total | 1,097 | ||||
81 FR 27198 | 1,158 | 81 FR 50058 | 509 | 81 FR 79098 | 1,379 | 82 FR 10185 | 2,365 | ||||
Annual totals for 2016 | Fed. Reg. | 5,411 | NICS (-16) | 5,321 | 38,003 | ||||||
Jan 2017 | 377 | 38,380 | Apr 2017 | 460 | 39,947 | Jul 2017 | 329 | 41,001 | Oct 2017 | 284 | 41,960 |
Feb 2017 | 344 | 38,724 | May 2017 | 381 | 40,328 | Aug 2017 | 326 | 41,327 | Nov 2017 | ||
Mar 2017 | 763 | 39,487 | Jun 2017 | 344 | 40,672 | Sep 2017 | 349 | 41,676 | Dec 2017 | ||
Q1 total | 1,484 | Q2 total | 1,185 | Q3 total | 1,004 | Q4 total | |||||
82 FR 21877 | 1,313 | 82 FR 36188 | 1,759 | 82 FR 50xxx | 1,376 | ||||||
Totals so far for 2017 | Fed. Reg. | 4,448 | NICS | 3,957 | 41,960 |
Conclusion
Tomorrow we may get some good news about the US’ treatment of its diaspora, or we may not. Even if we do, there’s still a long, hard road ahead for US persons in other countries trying to live normal lives like their neighbours. Territorial Taxation for Individuals faces opposition from Democrats, and it’s unclear how valiantly House Republicans will defend it if their Homeland base, fed on a diet of mendacious coverage like this, objects to “expats getting huge tax breaks” while they suffer attempted repeal of the state and local tax deduction or the mortgage interest deduction. Also, any proposal offering even a hint of sanity for the diaspora, whether that proposal come from Republicans Overseas, American Citizens Abroad, or Democrats Abroad, will likely face bipartisan opposition from diaspora-hating Senate Finance Committee members such as Chuck Grassley, Bob Casey, and Bill Nelson.
Furthermore, as USCitizenAbroad points out in a comment, FBAR repeal does not appear to be under consideration. FATCA IGAs and all the bank machinery to enforce them will remain in place until someone explicitly burns them all to the ground. No one knows what will happen to things like the Section 2801 inheritance tax on US heirs of non-compliant expatriates (which House Republicans explicitly chose to retain during their unanimous vote two years to repeal the estate tax, and which unlike the estate tax does not have any $5.5 million exemption). The Reed Amendment lurks in the background, unenforced but also unrepealed.
It’s been eight years since the 2009 “Offshore” Voluntary Disclosure Program started the painful and intimidating audits which ultimately led to five-figure fines against minnows who had missed two figures per year of US taxes, and the FATCA hammer slamming every bank in sight in alleged pursuit of tax evaders. Some people have exhausted their reserves of energy, and don’t have the wherewithal to hang on for another year or however long this all takes. Some people have lost all faith in the US government, and don’t trust it not to yank the rug back out from under them once they’ve gotten comfortable. Non-Americans will continue to be wary of doing business with Americans abroad, after seeing how easily the US government used those Americans as Trojan horses to breach other countries’ sovereignty and invade their privacy.
A solution would be welcome, but the US has already done irreversible damage to its diaspora, shattering good will and taxpayer morale. The names in this list are a reminder of that.
Thank you Eric. Your Liberty List reports are very much appreciated.
Yay! I made the list! My relinquishment date was 9 August 2017.
It feels great to be “named and shamed”! LOL
Thanks Eric for the fine write-up!
One of the renunciants is Angela Gisela Liechtenstein. This is likely the wife of Prince Max of Liechtenstein. She was born in Panama but grew up in New York:
https://en.wikipedia.org/wiki/Princess_Angela_of_Liechtenstein
Well if they’re going to ban anybody from the country for involvement in tax evasion, it should be the Liechtenstein royals.
So, a slight dip in renunciations / relinquishments in 2017 (extrapolating for Q4), relative to what may have been a peak in the last couple of years. I guess we’re getting the cohort of people who may have thought about waiting to see what Trump would do? (Of course these would be the ones who didn’t wait.)
Thanks for posting this, Eric. My son and I are both on the list (renouncements in April and June of this year); we had each submitted our paperwork before last year’s election.
“the US has already done irreversible damage to its diaspora, shattering good will and taxpayer morale. The names in this list are a reminder of that.”
This.
The U.S. lost four of us in one family, each of whom would have been delighted to remain a U.S. citizen and serve as an informal ambassador. Given current events, I can’t imagine the U.S. can afford to squander any more resources, especially goodwill abroad. Far from feeling shamed, we each feel relief at simplifying our lives in Canada, which for all of us is home and not a “foreign country”, especially for my kids, who were born here.
Americans are renouncing because of FATCA:
https://www.bloomberg.com/news/articles/2017-11-01/americans-are-renouncing-citizenship-at-a-record-pace?utm_campaign=news&utm_medium=bd&utm_source=applenews
The Bloomberg numbers are different, and projects a 26% rise over 2016.
Good work again, Eric!
I have (only) found two pairs of duplicate names this time — one with surname LIANG and one with surname SELINGER.
That Bloomberg report is horrible.
The Hill’s article isn’t so bad
http://thehill.com/blogs/blog-briefing-room/358277-record-number-of-americans-renouncing-citizenship-in-2017
But the comments and Twitter replies are terrible anyway
http://thehill.com/blogs/blog-briefing-room/358277-record-number-of-americans-renouncing-citizenship-in-2017?mode=comments#disqus_thread
https://twitter.com/thehill/status/925892716633800704
https://twitter.com/thehill/status/925914626881150976
For some reason I don’t understand, there are a bunch of insulting responses from Bitcoin promoters
https://twitter.com/Crypto2U/status/925864819214893057
https://twitter.com/ThoriumWealth/status/925905195111993344
As well as other generic nationalist butt-hurt:
https://twitter.com/theusaclub/status/925841085603237889
It’s that last line in the Bloomberg piece that stinks. John Quitter. I wish Quitter would sue.
I reckoned there would be a slow down in renunciations. Anyone clued up enough to be contemplating renouncing would surely be clued up enough to know what is going on right now and that their renunciation might not be necessary.
The guy the Bloomberg writer took a pop at seems to be a London banker. Could he sue for defamation in UK courts I wonder. I hope he reads Bloomberg
Chinese- & Korean-language media are running translations of the Bloomberg article (without the “Quitter” line – insulting pun sounds even stupider if you have to include a translator’s note with it)
http://www.newspim.com/news/view/20171102000045
https://tw.news.yahoo.com/%E5%A4%96%E5%9C%8B%E6%9C%88%E4%BA%AE%E6%AF%94%E8%BC%83%E5%A4%A7-%E7%BE%8E%E5%9C%8B%E6%94%BE%E6%A3%84%E5%9C%8B%E7%B1%8D%E4%BA%BA%E6%95%B8%E5%B9%B4%E6%88%90%E9%95%B726-044016808.html
@Bubbles…….Good morning.
“Americans are renouncing because of FATCA:”
As you and others know….I have been quick to defend Candidate Trump, President Trump and the Republican Party. But there was a limit to that and I am on record as stating that patience would run out in September and it has.
Americans are renouncing because;
1. President Trump FAILED to exercise his Executive Authority and STOP sigining new IGA agreements.
2. President Trump FAILED to exercise his Executive Authority by instructing his Secretary of the Treasury to exercise the Secretary’s authority granted by Congress under the Bank Secrecy Act to index the $10,000 FBAR requirement with inflation and to declare that accounts held in countries with robust AML and KYC rules were exempt from reporting!!
The very first person who renounced on October 1, 2017 renounced because of President Trump.
Today, President Trump OWNS the plight and is responsible for the very harm inflicted on every so called deemed American outside the USA. The baton or rather whip has now been handed from Obama to Trump and Trump has grabbed the whip and it is his agency’s and his secretarys that are doing the whipping.
I say this as someone who has defended the man 100%.
It is indeed a very sad day.
Reddit threads
Bloomberg article
https://www.reddit.com/r/politics/comments/7a66v7/americans_are_renouncing_citizenship_at_a_record/
https://www.reddit.com/r/news/comments/7a6rw0/americans_are_renouncing_their_us_citizenship_at/
https://www.reddit.com/r/NoFilterNews/comments/7a6x3t/americans_are_renouncing_their_us_citizenship_at/
The Hill article:
https://www.reddit.com/r/politics/comments/7a66aa/report_record_number_of_americans_renouncing/
F*ck you, Newsweek, for this headline.
http://www.newsweek.com/more-rich-americans-are-giving-their-citizenship-avoid-taxes-699247
And can you spot the utter fakeness of the passport picture?
@Barbara, someone needs to call them on the carpet for that misleading headline.
Did the writer examine the list of names to determine who was rich and who was not rich?
What is the definition of “rich?”
Holly Gilliam, daughter of Terry Gilliam of Monte Python Fame, is on the list. Terry renounced very publically in 2006 and had to do the 10 yrs tax stint.
My wife renounced in early September 2017 in Frankfurt and hasn’t received her CLN, and she also didn’t make the Q3-17 Federal Register list. At her appointment, she was told that currently the turnaround for the CLN was 6-8 weeks only. More than 8 weeks have passed though. Does anyone have an up-to-date estimate of the turnaround for Frankfurt?
(Germans won’t issue her citizenship without the CLN, so until that arrives she’s stateless and cannot travel).
@Barbara, @ Moderators….I think we need to start headline linking to these FALSE articles and set the record straight.
I just emailed the following to Newsweek and suggest others do as well.
This headline “More Rich Americans Are Giving Up Their Citizenship to Avoid Taxes” is false and misleading. Did the writer actually review the list and research the names on the list? The TRUTH is that most of the names were simply Average Americans who gave up their US Dual Nationality because they were shut out of jobs, opening basic bank accounts or threatened by divorce by a non-US Citizen spouse.
You should better research this issue by going to the Isaac Brock Society;
http://isaacbrocksociety.ca
And by looking at the study conducted by Democrats Abroad!!
http://www.democratsabroad.org/taxation_report_2017?utm_campaign=glb_ttf_report&utm_medium=email&utm_source=democratsabroad
http://www.democratsabroad.org/taxation_report_2017?utm_campaign=glb_ttf_report&utm_medium=email&utm_source=democratsabroad
STOP THE LIES AND CORRECT YOUR REPORTING!!!
Wikipedia says of Terry Gilliam:
“As a result of renouncing his citizenship, Gilliam is permitted to spend only 29 days per year in the United States, fewer than ordinary British citizens.”
I wasn’t told of such a rule. Does it really exist?
Graham Lanktree, that’s the guy at Newsweek. Maybe somebody could find his contact details and have word with him about his appallingly inaccurate headline.
plaxy – that’s an old rule that applies only to those who renounced before June 17, 2008. It only applies for the first 10 years after expatriation, so if Gilliam renounced in 2006, he should be past the 10 year period by now.
From form 8854 instructions (in the section for those who renounced between 2004 and 2008):