UPDATE, post-August 4 and 5 summary trial dates (again through cross-post from @ADCSovereignty, John Richardson): https://adcsovereignty.wordpress.com/2015/08/07/morning-after-hangover-dont-think-about-law-and-drive-more-on-adcsoverignty-fatca-summary-trial/

*********************
UPDATE AFTER DAY 2 (through cross-post of link from @ADCSovereignty, John Richardson): @ADCSovereignty reaches “milestone” – End of #FATCA summary trial means the “End of the beginning”
*********************

Here is a cross-post from https://adcsovereignty.wordpress.com/2015/08/05/the-adscovereignty-fatca-lawsuit-is-underway-thoughts-on-day-1/

The @ADCSovereignty #FATCA lawsuit is underway – thoughts on day 1 and more
Posted on August 5, 2015 by adcsovereignty

Hello from Vancouver – thought I would share my thoughts (after having slept on them) about Day 1

We can learn a great deal from John Le. Carre and from Warren Buffet. Read on.

Nevertheless, most of the wisdom in the world comes from reading bumper stickers.

Continue reading →

PHOTO: J. SCOTT APPLEWHITE/AP
http://www.wsj.com/articles/ubs-deal-shows-clintons-complicated-ties-1438223492

An eyebrow-raising article in the Wall Street Journal reveals details of secret 2009 negotiations between then Secretary of State, Hillary Clinton, Swiss Foreign Minister Micheline Calmy-Rey (pictured above with Clinton on July 31, 2009) and Swiss banking giant UBS AG. The article reports that Clinton personally intervened in the massive lawsuit launched in 2007 by the IRS to obtain the identities of Americans with secret bank accounts at UBS. Ultimately, only 4,450 accounts were turned over to the IRS of the 52,000 originally sought by the agency. Coincidentally, UBS contributions to the Clinton family’s charitable Clinton Foundation increased tenfold over the next few years while Bill Clinton’s top source of corporate income for his paid speeches was UBS Wealth Management.

The UBS case, of course, is widely considered to be the primary catalyst for the introduction of FATCA legislation in early 2010, and the subsequent IRS crusade against Americans overseas. While it is too early to ascertain how Clinton’s involvement with UBS may have influenced the final drafting and implementation of FATCA legislation, it certainly renews speculation about exactly how and why overseas residents became swept-up in an IRS effort that was supposedly aimed exclusively at suspected tax cheats living in the US.

Fair to conclude that this story is just beginning to unfold. It could take quite a while to unravel all the quid pro quos in this one.

Additional coverage here:

http://www.theatlantic.com/politics/archive/2015/07/hillary-helps-a-bankand-then-it-pays-bill-15-million-in-speaking-fees/400067/

http://www.theguardian.com/business/2015/jul/30/hillary-clinton-ubs-tax-evasion-settlement-foundation

https://www.ringoffireradio.com/2015/08/hillary-jets-to-switzerland-to-hustle-deal-with-ubs-taxpayers-lose-billions-her-foundation-wins-big/

 
U.S. Dept. of Justice (DoJ) loves plea deals, hates juries:

Since September 2011, federal prosecutors have taken only four FCPA [Foreign Corrupt Practices Act] cases to trial. All of them ended in “debacles for the government.”

But since DoJ knows that bully swagger almost always gets the desired results, it remains committed to cloaking its thuggery in due process:

FCPA cases, by their very nature, often require proof of criminal acts carried out in foreign countries. While obtaining foreign evidence—documents and witnesses—poses particular challenges in FCPA cases, the department remains committed to working with its domestic and foreign law enforcement partners to continue to bring successful prosecutions against the individuals who bribe foreign officials and the companies they work for.

Four in-court fails in four years means keep on with “successful prosecutions”? Shouldn’t the phrase be “successful intimidations”?

http://www.bloomberg.com/news/articles/2015-07-23/u-s-prosecutors-keep-losing-trials-in-overseas-corruption-cases
 

Reposted from ADCS-ADSC blog

The end of the beginning …

Time flies. It seems like just yesterday that your FATCA lawsuit was filed. Well, it’ been a year. It’s been a busy year. A “busy year” always seems like “just yesterday”. I am spending next week in Vancouver. The obvious reason is that I want to watch the opening round of your lawsuit. Win, lose or draw, please understand that this is going to be a long process.

Tis the season …

It’s election season. It’s widely believed that Prime Minister Harper will “call the election” this weekend. An election affords an excellent opportunity to discuss “all things Harper”. Of course to discuss “all things Harper” might include discussing “all things FATCA”.

Democracy is NOT a spectator sport – I have a suggestion for you …

Consider running as a candidate in the upcoming election. You can run as an “Independent Candidate” (a concept that has always been dear to my heart). You could also run as a “small party candidate”. Both the Green Party and the Progressive Canadian parties have voiced opposition to FATCA. If you are interested in running (I am quite serious) shoot me an email, I will explain how to do this. It’s very simple. You will have fun. You can make “FATCA” part of the overall debate about the Harper Government.

FATCA lawsuit – round 1 …

The summary trial on August 4, 5 will be based on “affidavit evidence”. What this means is that the evidence is presented to the presiding judge in the “form” (no pun intended) of written statements. If the evidence were offered  through a “live witness” the witness would/could be “cross examined”. The same thing is true for “affidavit evidence”. I found it quite interesting to read the Government’s “cross examination” of your witnesses (Professor Christians and Mr. Wood). The cross examinations reveal both good news and bad news:

First the Good News …

I have the distinct impression that the Government lawyers do NOT understand what FATCA, the IGA, CBT, etc. are about.

Second the Bad News …

I have the distinct impression that the Government lawyers do NOT understand what FATCA, the IGA, CBT, etc. are about.

When the good news and the bad news are the same …

Yes, the “Good News” and the “Bad News” are exactly the same. It’s hard to understand and explain the technicalities of these issues. What is a “poor lone judge” to do? I am completely confident that our lawyers are vastly superior to the Government lawyers. Yet, the question is whether the judge will understand the issue(s). We will see …

Remember that win or lose this is going to be appealed. The “FATCA Chronicles” are heading to the Supreme Court of Canada where the issue will be decided by nine judges.

Continue reading →

This just in from Democrats Abroad, whose front office remains so stunningly oblivious to the number one issue and existential threat to its constituency that it completely ignored it in today’s missive:

Dear [random person on our mailing list],

I hope you agree with me that there has been a lot to celebrate over the last few weeks. The Supreme Court upheld Obamacare and preserved health insurance for millions of Americans. Thanks to the Supreme Court again, this year we were able to celebrate the first Fourth of July in which all Americans truly were equal and free to marry the person of their choice. And we can now celebrate the possibility of an Iran without nuclear weapons.

While there are many things that we cannot yet celebrate, let’s take a moment to celebrate the 54th birthday (on Tuesday) of the man who has made many of our celebrations possible: President Obama. He has worked tirelessly to make America a better country and the world a safer place. He fought for the right of every American to have affordable health care. He appointed two superb Supreme Court Justices who have upheld the fundamental rights of all Americans. And he has worked for peace, not war, around the world.

Let’s send him a gift that he – and we – will appreciate – victory in the 2016 elections. A 2016 election victory that will keep a Democrat in the White House and take back Congress – that will preserve and extend President Obama’s legacy – and keep the Supreme Court from moving further to the right.

You can send that gift by contributing $54 – or whatever you can to Democrats Abroad and help us turn out overseas voters in the 2016 elections. There are now an estimated 8 million Americans living abroad – more than ever before. We have made the difference in the past between defeat and victory – and we will do so again in the crucial upcoming 2016 elections.

But we need your help – so please donate today and click the dropdown menu for “President Obama’s 54th”. That way we can both keep on celebrating.

Democratically yours,

Katie Solon
International Chair
Democrats Abroad

This message is paid for by the Democratic Party Committee Abroad
Democrats Abroad

PO Box 15130
Washington, DC 20003
United States
Telephone: +1-202-621-2085 +1-202-621-2085

After being so thoroughly and regularly betrayed and insulted by your own overseas organization’s breathtakingly tone-deaf leadership, I have two completely genuine suggestions for Democrats Abroad members who still truly respect democracy and who actually want to remain abroad:

1. Take that $54 you were going to send to DA and instead donate it to the American-based FATCA Legal Action Fund. By contributing directly to legal challenges demonstrating FATCA’s unconstitutionality, you will be making a far better investment in your own future, and that of your children and grandchildren, than by celebrating the birthday of a President and supporting a party whose FATCA campaign against you and your family has turned your lives into a living hell.

2. While you’re at it, why not demonstrate some more of that old-time Democratic compassion and progressive support for civil and human rights everywhere by also donating to the Canadian-based ADCS FATCA legal challenge, which seeks redress under Canada’s Charter of Rights and Freedoms from the Canadian federal government’s capitulation to those same FATCA laws you already know and loathe so well. Since $54 USD is now equivalent to 70-something Canadian dollars, and since our just-announced Canadian federal election is expected to last a record-breaking 78 days, I would suggest that $78 CDN would be an entirely appropriate amount to start with to help support your Canadian brothers and sisters, especially if you’re a member of one of DA’s Canadian chapters.

So, instead of pointlessly counting birthday candles today, why not count human lives affected by FATCA, and do something positive about it? Your soul might just thank you – and don’t forget about those kids either.

Reposted with permission of the author
Originally posted on Tax Connections Blog

Fighting FATCA “Tyranny” in U.S. Court
 
Born and raised in Communist China, naturalized American citizen Solomon Yue says he understands why people leave a country because of tyranny.

That’s exactly why Yue “can’t watch people abandoning (U.S.) citizenship because of FATCA tyranny.”

So, the Vice Chairman and CEO of Republicans Overseas Action spearheaded a constitutional challenge to Foreign Account Tax Compliance Act (FATCA), Intergovernmental Agreements (IGAs) and Foreign Bank Account Reports (FBARs).

Although Yue lives in Oregon, he was alarmed and troubled by soaring number of Americans living outside the United States relinquishing or renouncing American citizenship to maintain banking and financial accounts where they live, work and are often citizens.

Yue says FATCA, IGAs and FBARs strip 8.7 million Americans around the globe of their constitutional rights. “Stop making overseas Americans second class citizens by taking away their constitutional rights,” asserts Yue.

“This lawsuit’s aim is to restore those overseas Americans’ and “Green Card” holders’ full citizenship through legal action on constitutional grounds all the way to the U.S. Supreme Court,” Yue says.

“Financial Surveillance of Unprecedented Scope”

On July 14, Republican Overseas Action filed a lawsuit in U.S. District Court on behalf of seven plaintiffs from Albania, Canada, Czech Republic, Israel, Switzerland, and United States claiming eight counts of constitutional violations, including violations of Fourth, Fifth and Eighth Amendments.

The lawsuit says “FATCA was intended to address tax evasion by U.S. taxpayers who fail to report foreign assets located outside of the United States. But in practice it is a sweeping financial surveillance program of unprecedented scope that allows the Internal Revenue Service (“IRS”) to peer into the financial affairs of any U.S. citizen with a foreign bank account. At its core, FATCA is a bulk data collection program requiring foreign financial institutions to report to the IRS detailed information about the accounts of U.S. citizens living abroad, including their account balances and account transactions.”

The lawsuit also highlights some of the real challenges of FATCA for Americans living abroad. “On the most fundamental level, FATCA deprives individuals of the right to the privacy of their financial affairs. FATCA authorizes the IRS to collect information on the financial assets of U.S. citizens living abroad that it cannot collect on U.S. citizens domestically. On a practical level, FATCA is severely impinging on the ability of U.S. citizens to live and work abroad. It is affecting all facets of individuals’ lives from day-to-day finances and employment to family relations and citizenship.”

Fighting Back

“I once got trapped in an enemy minefield with no good choices — getting hit with FATCA felt a bit like that,” U.S. military veteran Major Roger Johnson told the Washington Times. So, after fighting for the U.S., Johnson is now battling the American government for his own liberties and rights.

Johnson, who has lived in the Czech Republic with his Czech wife for 21 years, is one of seven American and former Americans who have not met each other who have united as plaintiffs in the lawsuit to fight back against the intrusion of the United States government into honest, law-abiding lives outside U.S. borders.

Other plaintiffs are a lawyer in Israel, a professor of psychiatry and pharmacology in Canada, an owner of a securities brokerage firm in Albania, an information technology worker and U.S. military veteran in Switzerland, an author in Switzerland and U.S. Senator Rand Paul. All except Senator Paul have experienced serious issues relating to normal banking and financial services in the countries where they live, work, earn incomes and pay taxes. They have lived for years or decades in their respective countries and most are citizens of those countries. The two Swiss plaintiffs took the extreme step of renouncing U.S. citizenship to be able to maintain normal banking and financial lives.

“This lawsuit will not only enable Republicans Overseas to defend all overseas Americans and stateside Green Card Holders right to privacy and other constitutional protections, but also provide them immediate injunctive relief by crippling the Treasury’s ability to enforce IGAs and IRS/FCEN FATCA enforcement capability,” says James Bopp, Jr., the lawsuit’s lead lawyer.

Americans around the world are watching.