UPDATE SEPTEMBER 19, 2015: SEE ALSO DISCLAIMER AND LITIGATION UPDATES.
[This post, which began in May and having over 1000 revisions and 2000 comments, is being retired from service and updates. It lived through the success of reaching a total of $500,000 in donations from our kind, dear supporters who had little money to give, the hope and disappointment with the summary trial decision, and the certainty that we are now finally moving on to the Charter trial.]
CANADIAN CHARTER TRIAL UPDATE:
— We have instructed the Arvay team to prepare for the “Constitutional-Charter” trial. This means that our focus now, as it was in the beginning of our lawsuit, is on the Charter trial.
Unless there is a new expense in the future that we have not anticipated, the monies from your donations will be sufficient to take us through the “constitutional-charter” trial in Federal Court. However, to pay other legal bills we will need additional donations from our supporters, and a request for donations will appear on another post soon.
OUR LITIGATION HISTORY:
One year ago, on August 11, 2014, Litigator Joseph Arvay filed a FATCA IGA lawsuit in Canada Federal Court on behalf of Plaintiffs Ginny and Gwen, the Alliance for the Defence of Canadian Sovereignty (en français), and all peoples.
Because of a Government delay we initiated a “summary trial”, using a portion of the arguments, which offered the possibility of preventing private banking information from being turned over to the IRS before September 30, 2015. See Alliance’s Claims, our Alliance blog, and AUGUST 4-5 SUMMARY TRIAL FILINGS in LITIGATION UPDATES.
@Wondering, Dash1729.
I completely agree that the vital issues here, which absolutely must be settled in court and probably at the Supreme Court of Canada, are the Charter issues. For the reasons you have succinctly pointed out: it’s a lot easier for a majority or even minority government to amend the Income Tax Act than the Charter of Rights and Freedoms. And frankly IMO the Charter is vastly more important to my country and its democracy and rule of law than any particular version of the current or future Income Tax Act. Which could in theory be amended, challenged again and overturned again, re-amended etc ad infinitum, given deep enough CBA and other financial-corp pockets. Which are far far deeper than the pockets of those who have come forward to donate to ADCS and the lawsuit in Vancouver. Amending the Charter, or invoking the Notwithstanding Clause, would be far more difficult for The Enemy to do, and much less likely to survive public scrutiny and concern IMO. The focus must be on the Charter issues, at the end of the day.
I think anyone who believes that $500,000 is going to settle the Charter issues against a Harperoid government which has repeated flaunted the Charter, been struck down for that at all levels including the Supreme Court and the majority of justices including Harper’s appointees no less, and keeps flaunting the Charter in spite of that, is dreaming in Technicolor and 3D and holography all at once. It is IMO almost laughably absurd for Canadians to be contemplating launching more court action in the US, quite apart from the very strong objections I and others on this thread have expressed (and of which in my own case I will not modify one syllable after all I’ve read above) regarding what the real defense of Canadian sovereignty issues are here.
Anyone from CBA or the PMO who is monitoring some of the comments and discussion on this thread must be tickled pink.
Mea Culpa …. I did not mean “Volume 1 Page 19 of Para 83” …… I meant “Volume 1 Page 19 Para 83”.
Has anyone read Robert Wood’s contribution? He details all the ways in which the IRS plans to “stick it” to the “US person abroad”. If that isn’t enough to send you hiding under the covers, I don’t know what is. And yes, his resume goes on and on and on.
@ Duke of Devon
You noticed that long, long C.V. of Robert Woods too. After reading his affidavit I was left wondering why Joseph Arvay picked him but I’m sure he has good reasons. I’ll wait to see how this unfolds because I have never watched a litigation process before so I really can’t do any interpreting or extrapolating. The law librarian (Melville) and legal assistant (Yee) in Vancouver sure dug up a lot of documents for the legal team. I suppose that’s for Joseph Arvay to refer to when the court date arrives.
@Marie @EmBee
“After reading his affidavit I was left wondering why Joseph Arvay picked him but I’m sure he has good reasons.”
I imagine it is for the reason that Marie suggested: Wood will show the court just how much the IRS will “stick it to” Canadians in Canada if the latter are left to the tender mercies of the IRS and not protected by the court.
@ Marie & Dash1729
Good points. I noticed the “in terrorem” reference in his affidavit. The SFC submissions often mention the “fear factor”.
“A simple IRS notice, a demand for payment, or even a notice of balance due, all can generate fear in U.S. persons. In my experience and opinion the in terrorem effect of a mere envelope from the IRS can be significant.”
if I were to ever receive such an envelope from the IRS said envelope will be deposited into the bottom of the bird cage where any such subsequent envelopes will end up as well.
I am a Canadian citizen who owes nothing to America and until the court case is over I am refusing to live in fear of a foreign state. even after the court case is over and goes our way I will refuse even more to live in fear of said foreign state.
the IRS can mail me whatever they want to cause I have a large bird cage it can always use more paper on the bottom of it.
The contrast between the US and Canada Tax Treaty and the Statement of Defense by the government is STARK!
Do not underestimate the power of challenging a law based upon poorly or hastily worded text or technicality. Sometimes, obviously guilty defendants owe their freedom to a technicality. Turnabout is fair play.
Because of a single ambiguous line of text in the US Affordable Care Act (aka Obamacare), the Federal “Health Care Exchange” concept – a core element in Obamacare – may be invalid.
That is because of single line of text! The law says that subsidies are to be available through exchanges that are “established by a State,” without an explicit authorization of federal exchanges. Thus, according to the judges in the D.C Circuit Court, five million or so people who have used the federal exchange to buy health insurance must now lose it.
The Obamacare case is now before SCOTUS. See:
http://www.newyorker.com/news/daily-comment/will-textualism-kill-obamacare
The hasty drafting of the FATCA provisions of C31 – especially under pressure of US participation in the drafting (shame!) – may be its undoing, if there is conflict of laws with the Tax Treaty and Income Tax Act. The irony would be delicious.
However, even if this narrow and technical Summary Trial is not successful, it will create more light – and heat – on the subject.
I think even James Rajotte, the Conservative Chair of the House of Commons Finance Committee said something during the hearings last year about IRS are the scariest initials (or words)…
I don’t remember the exact quote and I can’t find it. If someone can locate it, it could be useful to send to the Arvay team. It was in the spring of last year. I think it was late April or early May. It may have been the two major days of testimony on May 13 or 14, but I think Deckard and I would have picked that up in the video clips we did of those two days if it was there.
I would love to see the government use Roy Berg as one of their expert witnesses. It would be great if he would remind a Canadian Federal Court Judge that FATCA is American law and warn the Canadian Judge of “jingoistic, hyperbolic rhetoric.”
the other legal challenge:
http://www.radionz.co.nz/international/pacific-news/272796/legal-challenge-in-solomons-against-mps-tax-free-salaries
backgrounder:
http://m.radioaustralia.net.au/international/2015-05-04/public-opposition-grows-over-taxfree-salaries-for-solomon-islands-mps/1443290
This is that reference, Blaze: http://www.parl.gc.ca/HousePublications/Publication.aspx?DocId=6597204&Language=E&Mode=1
The Chair, James Rajotte:
Budget 2014 (February 11, 2014)
But if we follow your advice, which is to not implement the IGA and perhaps try to challenge it in NAFTA and other measures, or seek other ways and continue to put pressure on the U.S. not to follow through with implementation of FATCA, Canadian institutions would then have to provide information directly to the IRS, instead of through the IGA, which is providing information to the CRA. I recognize that those are probably the three scariest letters to people in both countries. However, as a Canadian, I would certainly prefer that dual citizens or U.S. citizens who are permanent residents in Canada provide that information to the CRA rather than to the IRS. Is that not a fair statement?
@Calgary411 There is a difference to quietly succumbing to US FATCA extortion, and nosily and under protest accepting. The Canadian government chose the former.
You’ve got that right, JC. The Conservative’s lack of integrity comes more clearly into focus. We have seen the FATCA component for some time.
RE: 3 scariest letters to people in both countries
See Mike Huckabee’s announcement:
http://www.washingtonpost.com/opinions/the-down-home-conservative/2015/05/05/7c55c56e-ea97-11e4-9a6a-c1ab95a0600b_story.html
<<<>>>>>>>>
RE: 3 scariest letters to people in both countries
See Mike Huckabee’s announcement:
http://www.washingtonpost.com/opinions/the-down-home-conservative/2015/05/05/7c55c56e-ea97-11e4-9a6a-c1ab95a0600b_story.html
IRS is the biggest bully in America, according to Huckabee
IRS Letter 4106
http://www.treasury.gov/tigta/auditreports/2014reports/201430054fr.pdf
“During our interviews with a judgmental sample of 15 international revenue officers and all five group managers, many identified the Customs Hold as one of the most effective enforcement tools available to them in dealing with delinquent international taxpayers. International revenue officers use information obtained through a Customs Hold to attempt to contact the taxpayers while they are in the United States and/or locate the taxpayers’ assets.
The TECS is a database maintained by the DHS and is used extensively by the law enforcement community. Taxpayers are informed with a Letter 4106, Letter Advising Taxpayer of Department of Homeland Security Notification, that an international revenue officer has taken action to advise the DHS that the taxpayer has outstanding tax liabilities and that this may result in an interview by a Customs and Border Protection Officer if the taxpayer attempts to enter the United States…”
FYI – here is the TECS process from the IRS on-line manual
http://www.irs.gov/irm/part5/irm_05-001-018r-cont01.html
Parts have been redacted by the authors.
It is – by any description – an arduous process with a lot of investigation and due diligence and paperwork. It also is not an “arrest at border” warrant – it is information sharing about a traveler’s ultimate destination.
NOTE THAT A FEDERAL TAX LIEN MUST BE OBTAINED PRIOR
“A Notice of Federal Tax Lien (NFTL) has been filed for all balance due modules. See Treasury Regulation § 301.6323(f)-1.”
Sorry for the long post – I will leave it your judgement how likely this is to be instigated against several hundred of thousand so-called US persons in Canada
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5.1.18.14 (03-27-2012)
Treasury Enforcement Communications System
The Treasury Enforcement Communications System (TECS) is a database maintained by the Department of Homeland Security (DHS), and it is used extensively by the law enforcement community. It contains information about individuals and businesses suspected of, or involved in, violations of federal law.
For IRS field Collection, TECS provides two sources to help make contact with taxpayers or locate assets :
Revenue officers can request that delinquent balance due taxpayers be entered into TECS, and the Department of Homeland Security (DHS) will then advise IRS when those taxpayers travel into the United States for business, employment, or personal reasons. The taxpayers entered into TECS for this purpose are on a DHS lookout indicators list. IRS employees must help maintain the TECS database by requesting that appropriate taxpayers be entered into TECS or be deleted from TECS. (See IRM 5.1.18.14.6.1 for criteria for including taxpayers in TECS data base.)
Revenue officers can also request information housed in TECS on past travel that a taxpayer has made to and from the United States.
5.1.18.14.1 (03-27-2012)
TECS: DHS Lookout Indicators
Many of the taxpayers entered into TECS for a DHS lookout indicator are International ones because the cases usually concern persons who reside abroad. However, domestic taxpayers may also be entered into TECS if we have been unable to locate them and if they are believed to travel outside the US . Taxpayers placed on TECS are often not subject to ordinary administrative and judicial collection procedures because they frequently reside outside the jurisdiction of the US Courts. Information derived from placing a taxpayer on TECS can facilitate contact with these taxpayers or provide asset information which, in turn, may facilitate collection of their delinquent liabilities.
Note:
IRM 9.4.2.4.2.5.3, Other IRS Functions, also discusses TECS and prescribes the use of Form 5523, TECS Query Request, to request information from TECS. However, SB/SE Collection Field (FC) employees should not use Form 5523.
Consider the following example as an illustration of how using TECS to place a taxpayer on the DHS lookout indicator list could help in your casework.
Example: A FC RO has a balance due taxpayer in his/her inventory and he determines the taxpayer resides in Norway. The RO transfers the case to International. The International RO determines the taxpayer is “Unable to Contact” and closes the case from open inventory. The RO requests that the taxpayer be placed on TECS. One year later, the taxpayer travels to the US and initially arrives at an airport in New York. Upon the taxpayer’s arrival, Customs and Border Protection (CBP) informs the TECS Coordinator where the taxpayer is ultimately traveling to, how long the taxpayer plans to stay, and on which flight(s) the taxpayer will be departing. The taxpayer will be staying in Denver for one week. The ROs who had previously worked the case had not been aware of any connection the taxpayer had to Denver. The TECS Coordinator notifies the group manager (GM) in International who is responsible for cases in Norway (the country in which the taxpayer resides). The International GM issues an OI to the Collection group working the location in Denver where the taxpayer is staying. The GM in Denver assigns the case to an RO, and the RO meets with the taxpayer and secures a financial statement. When this happens, the IRS learns about the taxpayer’s assets for the first time as other research methods and attempted contacts were unsuccessful. The RO provides the information to International and closes the OI. After the OI is closed, the International RO does further research once he/she is aware of the Denver nexus. He/she discovers the taxpayer has real property held in the name of a trust and files a nominee lien.
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5.1.18.14.3 (03-27-2012)
TECS Web Page
Access the TECS web page at http://mysbse.web.irs.gov/Collection/international/tecs/default.aspx. You can also access the web page by going to the International Collection tab on the SB/SE Collecting Taxes web page and clicking on Treasury Enforcement Communications System (TECS).
5.1.18.14.4 (08-15-2013)
The Role of the TECS Coordinator
The TECS Coordinator is a Collection Automation Coordinator (CAC) on the Headquarters staff.
The TECS Coordinator:
will coordinate the investigation of TECS cases,
is responsible for informing SB/SE Collection group managers upon receipt of notifications of imminent taxpayer arrival into the US from Immigration and Customs Enforcement (ICE). ICE notifications are discussed below.
Note:
Once the TECS Coordinator notifies a group manager of a taxpayer coming into the country, the GM may need to send an Other Investigation (Ol) using Form 2209, Courtesy Investigation, so the ICE notification can be addressed in a timely manner. See IRM 5.1.8, Courtesy Investigations, for procedures on assigning and working these Courtesy Investigations.
will review all cases referred from revenue officers requesting that a taxpayer be entered on TECS to ensure that they meet the TECS lookout indicator criteria, and
will handle the referred cases as displayed in the following table:
TECS Coordinator Action
If Then
The case is accepted The TECS Coordinator will:
forward the taxpayer information to Treasury for input into TECS,
and document the ICS history.
The case does not meet TECS criteria The TECS Coordinator will:
document the ICS history with the reason
return the referral to the originator.
,
Contact the TECS coordinator via e-mail at: *SBSE International TECS Coordinator
5.1.18.14.5 (03-27-2012)
Notification by Customs and Border Protection of Taxpayer Arrival
Customs and Border Protection (CBP) will notify the TECS Coordinator when ICE becomes aware that a balance due taxpayer on TECS is arriving in the US.
(2) CBP will provide the TECS Coordinator with some or all of the following information:
the taxpayer’s address while in the United States
nature of visit
transportation of any currency over $10,000.00
any other available travel and/or asset information.
5.1.18.14.6 (03-27-2012)
Providing Taxpayer Information For Placing A Taxpayer On The TECS Lookout Indicator List
Be alert for case situations where you can provide information to TECS to facilitate the collection of delinquent liabilities from taxpayers.
Reminder:
The reason it is important to enter a taxpayer on TECS is it allows CBP to notify the IRS in the future (via the TECS coordinator) about when and where a taxpayer will be traveling.
Follow the procedures below to request that a taxpayer be entered on or removed from TECS.
5.1.18.14.6.1 (03-27-2012)
Criteria For Entering A Taxpayer On TECS For A Lookout Indicator
Taxpayers will be entered on TECS for a lookout indicator only when the case meets all of the following conditions:
The taxpayer is living outside the United States and the United States commonwealths and territories or is about to depart to reside in a foreign country.
Note:
Puerto Rico, American Samoa, Guam, the U.S. Virgin Islands, and the Northern Mariana Islands are commonwealths or territories of the United States.
Exception:
Exception: Enter a balance due taxpayer on TECS if, despite an official IRS domestic address of record, you believe the taxpayer resides in a foreign country or travels outside the United States and the United States commonwealths and territories on a frequent basis and we have not been able to contact the taxpayer.
The taxpayer has not voluntarily resolved his/her case by full payment or other voluntary action, including an installment agreement (IA).
A Notice of Federal Tax Lien (NFTL) has been filed for all balance due modules. See Treasury Regulation § 301.6323(f)-1.
The total unpaid balance of assessment equals or exceeds the dollar criteria for requesting a taxpayer be entered on TECS.
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Exception:
TECS input can also be requested for a lesser amount when your group manager concurs there are significant compliance issues and approves your request.
The taxpayer is not in bankruptcy.
The IRS has not accepted an Offer in Compromise (OIC) to settle the taxpayer’s liabilities.
The taxpayer’s case is in Status 26 or the taxpayer’s case is being reported currently not collectible (CNC) with closing code 06, 03 or 12.
Do not request placement of taxpayers onto TECS for lookout indicator purposes if there are only DEL RETs.
Note:
The TECS lookout indicator process is only for taxpayers with BAL DUEs and a Notice of Federal Tax Lien (NFTL) must have been filed for all liabilities.
5.1.18.14.6.2 (03-27-2012)
Procedures for Requesting Entry of a Taxpayer on TECS — Form 6668
Coordinate all requests for entering a taxpayer on TECS with the TECS Coordinator.
Ensure a Notice of Federal Tax Lien (NFTL) has been properly filed for all liabilities.
Use Form 6668 ,TECS Entry Request, to request that a taxpayer be entered on TECS.
Complete Form 6668 in its entirety.
Save Form 6668 as a PDF file.
Attach the PDF file to an e-mail message to your group manager (GM) to request his/her approval of Form 6668.
Use secure e-mail to encrypt the message since it contains taxpayer data.
Send the secure message to your GM to obtain his/her approval of Form 6668.
Note:
The GM will indicate his/her approval by digitally signing the PDF file of Form 6668. Additionally your GM will provide you with a courtesy copy when he/she sends the approved Form 6668 to the TECS Coordinator as provided below (i.e., your GM will include you on the “Cc ” line of the message).
Prepare Letter 4106 after your manager approves Form 6668
Caution:
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Mail Letter 4106 to the taxpayer.
Note:
Verify that the taxpayer is on TECS before sending Letter 4106.
Document case history noting reasons for placing taxpayer on TECS and manager’s approval.
Retain copies of Letter 4106 and the approved Form 6668 in the case file.
Note:
The GM will send the digitally approved PDF file of Form 6668 in an e-mail message to the TECS Coordinator to request that the taxpayer be entered on TECS. The GM will use secure e-mail to encrypt the message since it contains taxpayer data.
Note:
The GM will send the secure e-mail message (with the attachment) to the TECS coordinator at: *SBSE International TECS Coordinator to request that the taxpayer be entered on TECS.
Note:
The TECS Coordinator will send the taxpayer information to CI; the actual input of the taxpayer data into TECS will be done by CI.
5.1.18.14.6.3 (03-27-2012)
Expedited TECS Entry Procedures
Notify your group manager (GM) to request expedited TECS entry when a taxpayer’s arrival in the United States is imminent and the taxpayer is not already on TECS.
Note:
Note: A GM, Tax Attache, or Deputy Tax Attache may request expedited TECS entry by making a telephone call to the TECS Coordinator, as long as all the conditions listed above for entering a taxpayer on TECS are met.
5.1.18.14.6.4 (03-27-2012)
Criteria For Removing A Taxpayer From The TECS Lookout Indicator List
Remove a taxpayer from TECS promptly when the case meets one or more of the following conditions:
The tax liability is satisfied.
The taxpayer enters into IRS approved arrangements to satisfy the tax liability, including an installment agreement (IA).
The taxpayer is deceased and his/her death is verified.
The taxpayer’s Offer in Compromise (OIC) has been accepted.
Caution:
Do not delete a taxpayer from TECS if an Offer in Compromise (OIC) is still under investigation; only an accepted OIC qualifies the taxpayer for removal from TECS.
The taxpayer is in bankruptcy.
Any other situation renders the continuation of the TECS entry unnecessary.
5.1.18.14.6.5 (03-27-2012)
Procedures for Requesting Removal of a Taxpayer from the TECS Lookout Indicator List
Coordinate all requests for removal from TECS with the TECS Coordinator.
Contact the TECS Coordinator immediately by e-mail at: *SBSE International TECS Coordinator if a taxpayer already on TECS should be removed for any of the above case conditions.
Entitle any e-mail message to the TECS Coordinator concerning this topic as “Request To Delete Taxpayer from TECS.”
Include the following information in the memorandum:
taxpayer name
taxpayer identification number
taxpayer date of birth
the reason deletion is being requested.
Send the e-mail message to the TECS Coordinator using secure e-mail to encrypt the message since it contains taxpayer data.
Retain a copy of the e-mail in the case file.
Note:
The TECS Coordinator will send the taxpayer information to CI; the actual removal of the taxpayer data from TECS will be done by CI.
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5.1.18.14.7 (03-27-2012)
TECS Historical Travel Information
TECS also is a database that tracks historical travel information about taxpayers. This IRM section provides guidance for using the historical travel information available in TECS. This information may also help you attempt taxpayer contact and/or locate asset information as it can contain extensive records of commercial airline flight arrivals and departures. TECS also contains other records of air and sea travel, records of border crossings, and the specific dates that individuals have traveled to and from the United States.
The travel information in TECS can facilitate collection of delinquent liabilities from taxpayers who are not subject to ordinary administrative and judicial collection procedures because they often reside outside the jurisdiction of the US Courts.
TECS provides information that may not otherwise be available to the Service, such as where a taxpayer has traveled. This travel information may lead to the discovery of where the taxpayer has assets or conducts business activity. Additionally, TECS travel information can help determine the taxpayer’s correct country of current residency.
TECS provides information in the following ways:
Employees can query TECS for historical travel information as discussed below.
The Service may also receive “current” travel information from the TECS Coordinator when taxpayers with a TECS lookout indicator are traveling into the United States, as was discussed above (IRM 5.1.18.14.1.
Use TECS historical travel information to do the following:
Learn possible address information to attempt taxpayer contact or identify assets
Determine a taxpayer’s status regarding his/her contention regarding his/her US residency or non-residency
Confirm the validity of information on the taxpayer’s returns or collection information statement .
Caution:
Never confirm or deny the existence of a TECS record of historical travel information if a taxpayer asks how you learned about his/her past travel. Taxpayers must submit a written request to obtain information about the source of the travel information. Follow the procedures below if a taxpayer wants to request source information.
Note:
TECS historical travel information will provide both US entrance and exit information for non-resident aliens. It will only provide US entrance information for US citizens and Green Card holders.
Be alert for case situations where you can use the historical travel information in TECS to assist you in collecting delinquent liabilities to close your assigned cases.
Follow these procedures to request and use historical travel information from TECS.
You can request TECS historical travel information on any taxpayer case. You do not have to have a BAL DUE case with a Notice of Federal Tax Lien on file. You can request TECS historical travel if you only have a DEL RET case and where requesting the information would be helpful in your investigation. Be alert for case situations where you can use the historical travel information in TECS to assist you.
5.1.18.14.8 (03-27-2012)
Keep TECS Travel Information Secure
Use secure e-mail (encrypted messages) to transmit any request for historical TECS travel information.
Use secure files and folders to store any TECS travel information.
Stamp all historical travel information retrieved from TECS ” OFFICIAL USE ONLY” if you receive a hardcopy not already stamped as such or if you create a hardcopy .
Note:
If you do not have an “OFFICIAL USE ONLY” stamp, you may write ” OUO” in red ink on any hard copy document (or on the top sheet of any multi-page document which is stapled together.
Maintain the security of TECS travel information at all times.
5.1.18.14.9 (03-27-2012)
Taxpayer Request for Source Information
Advise the taxpayer to do the following if a taxpayer asks how you learned about his/her past travel:
write a letter requesting source information under the Freedom of Information Act (FOIA)
send the letter to the address provided at The U.S. Customs and Border Protection web site:http://www.cbp.gov/xp/cgov/admin/fl/foia/
5.1.18.14.10 (03-27-2012)
Using TECS Historical Travel Information
TECS contains information about specific dates of past international travel and locations of travel for individuals over a period of several years. It has extensive information concerning airline travel and also contains some information on other modes of travel into the US. A request for this information will provide the revenue officer (RO) with all travel information that is available; there is no need to specify particular time periods of travel.
Caution:
Never confirm or deny the existence of a TECS record of historical travel information if a taxpayer asks how you learned about his/her past travel. Taxpayers must submit a written request to obtain information about the source of the travel information. See IRM 5.1.18.14.9, Taxpayer Request for Source Information.
Reminder:
Stamp all TECS historical travel information documents (i.e., all documents you print) “Official Use Only” and handle them according to IRM 5.1.18.14.8. Keep TECS Travel Information Secure.
Note the following examples of how TECS historical travel information may be helpful to you:
Example:
A revenue officer (RO) requests TECS historical travel information to learn how a taxpayer living in India paid for airline tickets. Up to this point, the RO has not been able to identify any levy sources for this uncooperative taxpayer. The RO discovers that the payment was made from a bank account in the US. The US bank account is in the name of a family trust. By performing further case investigation, the RO verifies that the family trust is not authentic. The RO coordinates with Advisory and Area Counsel to prepare a transferee assessment, nominee lien, and nominee levy which results in collection of part of the balance due. Then the taxpayer contacts the RO to discuss resolution of the remaining balance.
Example:
A revenue officer (RO) requests TECS historical travel information because he/she is unsure where the taxpayer resides. The case currently has an address of record in Florida, but the RO has not been able to contact the taxpayer. The RO believes the taxpayer may often be out of the United States. Historical information in the case file shows the taxpayer once resided in Great Britain. The TECS historical travel information reveals that the taxpayer visited Canada three times in the last 18 months. Through subsequent investigation, the RO learns that the taxpayer is now residing permanently in Canada but continues to use the Florida address as a mail drop. This information leads the RO to refer the case for an outgoing Mutual Collection Assistance Request (MCAR) to request assistance from Canada, our treaty partner. The MCAR results in the collection of the outstanding liabilities via levy.
Use any new address or new asset information received from TECS research as discussed above in IRM 5.1.18.14.10.
Caution:
Never confirm or deny the existence of a TECS record of historical travel information if a taxpayer asks how you learned about his/her past travel. Taxpayers must submit a written request to obtain information about the source of the travel information. See IRM 5.1.18.14.9, Taxpayer Request for Source Information.
See IRM 5.1.12.25, Outgoing Mutual Collection Assistance Requests, if you determine that the taxpayer:
resides in a treaty country, which are Canada, Denmark, France, The Netherlands, and Sweden.
or has assets in a treaty country.
5.1.18.14.11 (03-27-2012)
Procedures for Requesting Historical Travel Information from TECS
Prepare Form 13931, TECS Historical Travel Request, for submission to the TECS Coordinator and include the following information:
Taxpayer Name (Last, First, Initial)
Known Alias(s)
SSN
Place of Birth (City & State or Country)
Passport Number
Citizenship (if not U.S.)
Entitle an e-mail message “Request For TECS Historical Travel Information”.
Include all applicable, available information about the traveler on Form 13931
Attach the PDF file of the completed form to the e-mail message.
Send the message (with the attachment) via secure e-mail to the TECS Coordinator at “*SBSE International TECS Coordinator “.
Do not use Form 5523, TECS Query Request, to request travel information from TECS.
Note:
IRM 9.4.2.4.2.5.3, Other IRS Functions, discusses TECS, but the intended audience is Criminal Investigation (CI). IRM 9.4.2.4.2.5.3 prescribes the use of Form 5523 to request information from TECS, but SB/SE Field Collection (CF) employees should not use Form 5523.
Re Volume 2 Personal information is crossed out but readable in the version I downloaded. There is a note saying items have been removed for privacy.
@Heartsick – what is still readable in Volumes 2-4 is the list of those items, but the items themselves have been redacted for privacy within Volume 1
@ Wondering
That’s very valuable information for travellers. Maybe you could ask Admin to delete your comment here and transfer it to the thread titled: “Question: Has anyone had a bad experience when entering the US?“. That thread is part of the “Important Information” section (right hand column). I’m afraid your comment will get lost in this thread which is bound to accumulate hundreds of comments over the next 3 months.
https://isaacbrocksociety.ca/2013/09/19/question/
It was so very exciting to see and to read the actual initial submission – and to see the testimony by Allison Christians and Robert Wood. That is a lot of very tangible and meaningful argument and facts.
I find it very odd that other types of challenges to the Harper government get media coverage, and this does not seem to register. Where is the CBC on this? Surely this is noteworthy and newsworthy.
Don’t know where else to put this, Brockers, but you might want to know that FinCEN has issued a whopping $700,000 fine against a DIGITAL currency (the second largest in the world after Bitcoin). Why? For failing to register as a Money Service Business and failing to report what they deem “suspicious activities”. The original post is here:
http://www.sovereignman.com/finance/it-begins-us-government-issues-700000-fine-against-a-digital-currency-16907/
@Stephen
I fail to understand how the government can even consider providing information on Canadian bank accounts on September 15th, when the mechanism for “exchange” (smirk) doesn’t yet exist. If Canada caves without reciprocity in place, it seems to me that there will be no future recourse for Canada, as we gave the US a pass on providing it when it was needed MOST, that is BEFORE any information left Canada. As I told my MP, John Weston, no Canadian’s financial information should go to the US without getting what Canada bargained for!
#CANADAHASNOCAJONES
@bubblebustin
Without reciprocity in place it is a violation of the Canadian constitution.
With reciprocity in place it is a violation of the Canadian and US constitutions.
I personally oppose back room deals for an exchange of information regardless of whether it is one way or two way.