JC has spotted this.  Allison Christians welcomes comments on her work in progress.

Bubblebustin says:

Allison supports incremental changes, as she’s convinced that the US is incapable of going right to RBT. I believe that if US legislators are capable of seeing how it should make it easy for people like Tina to exit the system, it will realize that there’s something really wrong in preferring taxpayers over citizens.

DRAFT Abstract: Uncle Sam Wants … Who? A Global Perspective on Citizenship Taxation Allison Christians McGill University – Faculty of Law January 18, 2016

Monday, January 18, 2016

A recent method of combatting propaganda has been to create fact checking sites. Every time a politician or media hack opens his fat mouth, countless people run to the internet to find someone who has fact-checked things on that topic.

Would it not be smart to fact check the common propaganda out there? Shouldn’t it be searchable as factchecking?

Perhaps it would be a good idea for any writers to pick a single narrow topic and present a fact-checking answer. The title of the post should indicate that it is a fact-checker. Then, when any hack spouts off, people can use their search engines and land on Isaac Brock and receive a properly-researched fact check.

Many of the Brock researchers are capable of this. There are also a number of writers available who are capable of taking up previous research and summarizing it and making it public-reading-friendly.

Pick a narrow topic and summarize the REAL facts. For example: “All expats are rich” or “People are leaving America to avoid taxation”. Take only one topic, manage your time, and publish.

Just make the title search-friendly, focusing upon the media myth or media propaganda, and include such things in the title and body as Fact Check, FactCheck, #FactCheck, and such.

You may choose a generic topic, or pick a particular current propaganda piece and address it. One day, there might be a base of generic writings which can be used as references for any specific media or political hack that spouts nonsense.

Take a look at the approaches of

http://www.snopes.com/

http://www.politifact.com/

http://www.factcheck.org/

and the others.

IS ANYBODY GAME?

As Deutsche Welle noted, earlier this week the United Nations Population Division released their report on international migrant stocks for 2015, based on a hodgepodge of sometimes-reliable national-level statistics on either the citizenship of local residents (thus undercounting dual citizens) or their birthplace (thus undercounting Americans born in other countries). Most countries’ figures were based on birthplace.

These statistics put the size of the American diaspora at about 2.8 million, an increase of 320 thousand since five years ago. The State Department, whose estimates attempt to capture children of American emigrants as well as naturalised immigrants who returned to their place of birth or moved to other countries, claimed in 2014 that about 7.6 million Americans live outside of the Homeland, whereas in 2006 they stated that the number was 4 million.

Why are all these hundreds of thousands or millions leaving? Well, a recent article from the Homeland (thanks to Tom Alciere for posting it) made a rather audacious claim, probably because the author is confused about the difference between leaving the country and renouncing citizenship.

Tax laws main reason for US citizens’ decision to move abroad …

When it comes to tax rates, the US is no safe haven. It’s 22.7 percent tax rates makes it the eighth (!) highest in the world. Mexico’s tax rate is 9.5 percent. Few countries can compete with the US when it comes to the notion that the last person entitled to your hard earned money is you. The IRS has it down to a science …

Why would anyone in their right mind willingly leave the US? The most common reasons are tax laws.

In reality, aside from Mexico and Ecuador, all of the countries reporting the largest increases in their U.S.-born/U.S. citizen population in the last five years have larger governments relative to the size of their economies and higher tax burdens than the United States. (As it turns out, most of the people moving to Mexico are kids, who don’t have much choice in the matter.)

This has obvious implications for U.S. diaspora tax policy: even if Washington eliminates the Foreign Earned Income Exclusion, they are obligated by treaty to provide foreign tax credits to emigrants who are paying taxes in treaty countries, and most emigrants who actually have income are also likely to have plenty of FTCs. Thus, the only way Washington can get money out of the diaspora is by fining them, by inventing “income” out of thin air, or by deliberately making their tax system incompatible with that of other countries. And that’s exactly what they’ve been doing.

Continue reading →

Thank you, USCitizenAbroad, for once again bringing this subject forward as many, including those like me, who struggle with real black and white clarity on this as we read this subject quoted in articles intended to reel us into *US tax and reporting compliance* for  the child born outside the US to two US parents or just one US parent (biological mother or father and why there is, in this day, the differences for that distinction) with the requisite facts.   We see that it is even an issue of contention between US Republican candidates, Senator Cruz and Donald Trump and follow with interest what will happen in that realm.

(i.e., my legal advice was that my children were US citizens from their first breath and that’s all there is to it and, from posts past from me, I failed to get anyone at the Department of State to state clearly that that deemed acquisition of US citizenship has to be claimed.  Nothing in my being will make me accept this seeming injustice especially as one of my children also has a developmental disability and would not be allowed to renounce that *deemed acquired US citizenship and all of its consequences*.  I maintain my son is Canadian and I want his Canadian government to guarantee that he and others like him have the same rights — *A Canadian is a Canadian is a Canadian*.)

I’m putting your comment into a separate post for better visibility for those who will weigh in, as you say:

Again, I renew my request for comments on this issue.

PART 1:

(From USCitizenAbroad comment at *Media and Blog Articles* refer to full post for detail)

With respect to issue of “derivative citizenship” which started with the comment here:

http://isaacbrocksociety.ca/media-and-blog-articles-open-for-comments-part-3-of-3/comment-page-8/#comment-7076684

My personal view is that people born outside the United States must consider their situations very very carefully. This is an issue that has been “popping up” on this blog for a number of years. One aspect to the question is this:

Can the U.S. deem somebody to be a U.S. citizen or (in the FATCA, FBAR and CBT world) forcibly impose U.S. citizenship on a person born outside the USA?

In July 2015, Eric wrote an interesting post that raised this issue. It’s worth a reread. The comment that I wrote to that post was:

http://isaacbrocksociety.ca/2015/07/10/2nd-circuit-retroactively-extends-jus-sanguinis-citizenship-to-us-emigrant-fathers-out-of-wedlock-kid/comment-page-1/#comment-6285662

Can the U.S. “deem” people “born outside the U.S.” to be U.S. citizens?

@Eric

Fantastic post and fantastic comments. Thank you for this. I see this decision as being more narrow than some of the comments to your post suggest. To cut to the chase, I believe that the significance of this decision depends on whether the U.S. can “deem” people born outside the United States to be U.S. citizens.

With that question in mind …
Continue reading →

BC Doc says…

@JC says

“@Calgary411 I suggest for consideration that blog from Rachel Heller for an IBS feature.

As part of renunciation, one must sign a statement that they have not done it under duress ! I suppose US goverment duress is not to be considered!”

+1 JC. Many of those who renounce or relinquish are doing so with a metaphorical Smith and Wesson revolver held to their temple by the USG.

I will use myself as an example. I am a naturalized Canadian citizen here for over two decades. I have Irish citizenship via my parents and grandparents. Their is no disincentive which has forced me to give it up. My Irish passport sits in a lock box and generally gathers dust save for the odd trip to Europe. I was a US citizen by birth– Boston will always be my home town. Given that I still have family in the US and right of return was my birthright, even though I had no intention of living their again, Citizenship Based Taxation combined with FATCA made retaining my US citizenship untenable. The result? US citizenship destruction, under duress.

Good for Rachel for throwing a wrench in the US citizenship destruction machine.

From Rachel’s Ruminations, January 8, 2016, *THE IRONY OF RENOUNCING UNDER DURESS*

When Americans renounce their citizenship, as I did, we are required to sign a form called “Statement of Understanding Concerning the Consequences and Ramifications of Relinquishment or Renunciation of U.S. Citizenship” (Form DS-4081) that includes the following:

I am exercising my right of renunciation/relinquishment freely and voluntarily without force, compulsion or undue influence placed upon me by any person.

…

Renouncing Under Duress

‘Under duress” means that you were somehow forced or pressured to renounce citizenship, and I agree that no one should be forced. However, many people who have renounced recently, or are planning to renounce, state that they have to do so: they are forced into it by circumstances.

For some, it’s a matter of being unable to find a bank to do business with because the banks don’t want the expense of complying with the new FATCA disclosure rules.

For some, renunciation is necessary because otherwise, according to their adopted country’s IGA with the US, they’ll be double-taxed on sales of property or pension payments.

For some, including me, it’s a matter of the cost of paying an accountant and dealing with a resentful non-US spouse who ends up handing his financial information over to the US government.

You could, then, interpret our reasons for renouncing as being an example of acting “under duress,” except the pressure comes from the US government itself!

With any long, drawn out battle, conflict among comrades is inevitable. Our fight to kill the FATCA IGA in Canada is no exception. We are not soldiers on a battlefied with guns and bombs. Our war is mostly fought with words. But sometimes we use those words against each other. On that note, perhaps the following thoughts might help ease some of the tension many of us have been feeling lately.

1. You know that little voice in your head that keeps you from writing things on Brock that you shouldn’t?  Yeah, well I don’t have one of those.
2. I prefer not to think before writing. I like being as surprised as everyone else when I read what I wrote after pounding madly away at the keyboard.
3. Have you ever read something at Brock and wondered, “Who ties your shoelaces for you?”  See points #1 and #2 to better understand the commenter’s perspective.
4. I can explain it to you, but I cannot understand it for you.
5. I never argue. I just explain why I am right.
6. Do not confuse my personality with my attitude. My personality is who I am. My attitude depends on what or who my comment is directed towards.
7. My people skills are just fine. It is my tolerance for idiotic comments that needs work.
8. Sometimes I sit quietly reading at Brock and wonder why I am not in a mental asylum. Then I read a bit more and think maybe I already am.
9. I hate it when the voices inside my head go silent. I never know what they are plotting for me to write next.
10. Be careful when you follow the Brock masses. Sometimes the ‘m’ is silent.

And the next time you are seeing red over a comment made by a fellow Brocker, take a long, slow, deep, breath.  Then hold it for about 20 minutes!

(This post requested by JC.)

By law, the National Taxpayer Advocate must submit two reports to Congress each year.

National Taxpayer Advocate’s Objectives Report

The first report (Objectives Report), delivered each June, contains the goals and activities planned by the Taxpayer Advocate for the coming year.

National Taxpayer Advocate’s Reports to Congress

The second report (Annual Report), delivered at the end of December, includes: A summary of the 20 most serious problems encountered by taxpayers; recommendations for solving those problems; and other IRS efforts to improve customer service and reduce taxpayer burden.

******************

**********************

Volume I: FY 2016 Objectives Report to Congress

1. PREFACE: National Taxpayer Advocate’s Introductory Remarks
2. REVIEW OF THE 2015 FILING SEASON
3. AREAS OF FOCUS
   1. The IRS Should Provide Victims of Identity Theft with a True Single Point of Contact to Help Them Resolve Their Account Problems and Obtain Their Refunds
   2. The IRS Agrees It Should Issue Refunds to Victims of Return Preparer Fraud, But It Has Been Slow to Develop Necessary Procedures
   3. The IRS’s Administration of the Affordable Care Act Has Gone Well Overall, But Some Glitches Have Arisen
   4. The IRS’s Implementation of FATCA Has in Some Cases Imposed Unnecessary Burdens and Failed to Protect the Rights of Affected Taxpayers
   5. IRS Procedures for Levies on Retirement Plan Assets Create Financial Harm and Undermine Taxpayer Rights
   6. As the IRS Migrates to More Self-Service Tools and Online Services, Low Income and Other Vulnerable Taxpayer Populations May Face Greater Compliance Challenges
   7. Additional Requirements for Appeals Access and Compressed Case Timelines Impair the Fundamental Rights of Taxpayers
   8. The IRS Approves Many Applications for Tax-Exempt Status Almost Automatically, Often Based on Insufficient Information
   9. International Local Taxpayer Advocates Would Provide Valuable Assistance to Taxpayers and Protect Their Rights
   10. TAS Continues to Work with the IRS to Implement the Taxpayer Bill of Rights into IRS Operations
   11. The IRS Must Have a Comprehensive Review Process for Guidance and Other Documents to Protect Taxpayer Rights, Improve Customer Service, and Operate More Efficiently
4. EFFORTS TO IMPROVE TAS ADVOCACY AND SERVICE TO TAXPAYERS
5. TAS RESEARCH INITIATIVES
6. TAS TECHNOLOGY
7. APPENDICES

Volume Two: IRS Responses and National Taxpayer Advocate’s Comments Regarding Most Serious Problems Identified in 2014 Annual Report to Congress