Book Outline
PROVISIONAL TITLE: And then there were none: How the United States government is persecuting United States persons living abroad and what we can do about it
(The following outline is provisional and requires refinement and completion. Suggestions are welcome and may be placed in the comment section. Thank you).
Chapter 1: Introduction to the Problem:
Extra-territorial taxation
FBAR
Americans Abroad
Immigrants in the United States – not told they had to report bank accounts in home country
FATCA-Making the banks enforce FBAR;
Form 8938 – duplication of FBAR, worse a explicit inventory of a person’s wealth for government’s knowledge.
US grants retroactive citizenship (ex post facto), but it is illegal when done to a person without their consent.
Chapter 2: Government overreach and the moral question:
How is it right that a government compel people to give up their life savings when these people need their money to survive? (i.e., how the hell are the FBAR fines fair; how the hell is extra territorial taxation fair?)
How is it right that can a government inundate people with excessive paperwork which requires expensive professional to complete?
In the Canadian context, savings vehicles available to Canadians are not exempt in the US: RDSP, RESP, TFSA.
Certain kinds of funds have flow through gains which cost people with retirement saving thousands of dollars.
Perhaps the biggest lie of all is indeed capital gains. The US government creates these fake gains through the inflation of the dollar.
Chapter 3: Constitutional rights and the FBAR law
Few people can afford to make a court challenge, and those who have enough can afford the lawyers and accountants necessary to keep them in compliance. But if a class action suit were to make a constitutional challenge against FBAR or extra-territorial taxation, what constitutional arguments could one muster?
Extra-territorial taxation constitutional? Or Taxation without representation?
Fourth (right to privacy of papers)
Fifth (Due process, and self-incrimination)
Sixth (what if FBAR penalties – jury of peers and in trial in vicinage)
Eighth (excessive fines)
Ninth (right to expatriation)
Fourteenth amendment (substantive due process–FBAR presents a problem of violating privacy rights without compelling government interest, equal protection)
Chapter 4: Individual Options – Practical options for the individual US person
Compliance–How, why, what could go wrong
Quiet defiance – hide and hope no one notices
Open defiance: Renunciation – how to, (1) the paperwork; (2) the consulate; (3) the pitfalls to avoid. (4) Tax compliance
Renunciation – screw the paperwork – a person has the right to renounce or relinquish citizenship and simply ignore US exit laws.
Chapter 5: Canadian Issues (what will the Canadian government do for you and what are your rights in Canada)
Extra-territorial taxation is a sovereignty issue
FBAR non-collectivity
Canada-US tax treat – Taxes on Canadian citizen not collectable
Canada-US extradition treaty
Privacy rights
Human rights codes
Chapter 6: Collective Options; Conclusion
These problems are too big for individuals and there is an absolute need to create a collective voice which can launch constitutional challenges in the US and potentially class actions suits in Canada.
We will all hang together or we will surely all hang separately
1 million Canadians, and 6 million world-wide.
Organizing, Lobbying, Protesting, Suing
