Happy Canada Day From The Isaac Brock Society – “On Guard For Thee” Since 2011 (and continuing)
The Isaac Brock Society was founded at the end of 2011 as a basic wordpress site . It quickly outgrew its wordpress.com roots and moved to its own platform. The original site includes a list of many of the participants in the early years. (See the bottom of the page here. (Later Helen Burggraf of American Expat Finance fame wrote an article about the founding of the Isaac Brock Society.)
Brock was a direct response to the “trauma” of the events in the summer and fall of 2011.
Specifically these events included:
- the 2011 OVDI program and the awareness creeping through the communities of Americans abroad that they were required to meet U.S. tax and reporting requirements on their worldwide income and assets
- the introduction of the FBAR reporting requirements and the potential penalties triggered by noncompliance
- the inexperience of the tax compliance industry in properly interpreting the US rules as they applied (or not) to Americans abroad and their assets (this continues today – to be “FORMWarned Is To Be FORMArmed!”)
- the inexperience of the tax compliance industry in properly advising clients about their compliance options
- the suggestion that individuals who had previously relinquished U.S. citizenship under the immigration laws (prior to June 3, 2024) were still considered to be U.S. citizens for tax purposes
- the initial discussion of FATCA (which had been passed on March 18, 2010)
Some Americans abroad were learning about the U.S. citizenship taxation regime for the very first time. Others (who had been filing U.S. tax returns) were learning that they had not been filing correctly or learned about the requirement to file various penalty-laden “information returns” (5471, 3520, etc.) for the first time.
Virtually ALL Americans abroad were learning that compliance with the laws meant that responsible financial and retirement planning for Americans abroad was at best difficult and at worst impossible.
U.S. citizenship – a benefit in the 20th century was (courtesy of U.S. citizenship taxation) – a disability in the 21st century.
To put it simply:
It was the “perfect storm”!
The Isaac Brock Society formed as a result of the “perfect storm”. It gradually evolved into the world’s leading site for research, advice, emotional support and community for Americans abroad. The comments to the posts are a “treasure trove” of information and analysis. From a sociological perspective, the Isaac Brock Society has provided an excellent historical account of America’s indifference (describing it as accurately as I can) to its citizens living outside the United States. A natural response to (1) the indifference to Americans abroad, coupled with (2) the punitive tax, reporting and penalty regime imposed on Americans abroad, is/was the renunciation of U.S. citizenship. Since 2011 many people have renounced U.S. citizenship and continue to renounce U.S. citizenship.
The responses of individual Americans abroad have been varied. Some have contributed to the struggle to end the effects of the U.S. extra-territorial tax regime and others have not. The contributions of individuals (not in their capacities as members of political parties) have included both:
- Lawsuits against FATCA (Think the “Alliance For The Defence Of Canadian Sovereignty” – ADCS)
- Attempts to actually get the laws changed (think lobbying the Senate Finance Committee in 2015 see the report here) the Holding Bill in 2018 and Tax Fairness For Americans Abroad in 2025).
- Organizations like SEAT – dedicated to research and properly framing how citizenship taxation and FATCA impact the lives of Americans Abroad
These specific initiatives do NOT account for the number of individuals who in large and small ways have contributed to the opposition to U.S. citizenship taxation and FATCA.
Since it’s founding in 2011 the Isaac Brock Society has been there with and for Americans abroad. It has been an observer of all of these initiatives. It has provided comfort, counselling, education, research, advice and hope for Americans abroad. Although the Issac Brock Society is far greater than the sum of the original founders, it’s important to thank the founders for forming Brock. Special thanks should go the admin “Pacifica” who has undertaken the tremendous responsibility of keeping the site true to its roots and original purpose. It’s also important to recognize the incredible contributions of those who contributed to Brock, but have moved on. You know who you are. But particular thanks is owed to Patricia Moon, Stephen Kish and Carol (Calgary411) who made special contributions to Brock and related initiatives. Needless to say, the original founders of Brock, under the leadership of Petros, are responsible for digging the foundation.
My name is John Richardson. I have spent the last 15 years helping Americans abroad with the problems of being an “American abroad” (esspecially if you are a dual citizen and long term resident of another country).
My goal is to write periodic blog posts on and for the Isaac Brock Society site. I hope (in a small way) to add to all the fantastic information and advice that the Isaac Brock Society represents.
If you have a suggestion for a post please leave it as a comment.
My next post will discuss the “Trauma” that continues to be experienced by individuals living outside the United States when they are forced to deal with the U.S. tax system. (In fact, as recently as yesterday I spent two hours talking somebody “off the edge”.)
Till next time!
John Richardson