reposted from citizenshipsolutions dot ca
UPDATED July 6 afternoon. Some text additions and I have clarified that the author of this post is John Richardson, B.A., LL.B., J.D. (Of the bars of Ontario, New York and Massachusetts), Toronto citizenship lawyer and Co-chair of the Alliance for the Defence of Canadian Sovereignty and the Alliance for the Defeat of Citizenship Taxation.
On the question of: What is a citizen?" https://t.co/ixtT45z3MB – suggests membership, rights, obligations, etc.
— Citizenship Lawyer (@ExpatriationLaw) July 4, 2016
It is widely understood that the United States Internal Revenue Code requires that “U.S. citizens” are subject to U.S. taxation wherever they may live in the world. Although this is true, Subtitle A (Income Taxes) of the Internal Revenue Code:
- Does NOT explicitly say that U.S. citizens are subject to
U.S. taxation on their world income wherever they reside;
and - Does NOT explicitly define the term “citizen” or “U.S.
citizen”. (This contrasts with the the terms: “U.S. Person”,
“Permanent Resident”, “Substantial presence”, etc. that ARE
explicitly defined in the Internal Revenue Code here and
here. This means that the starting point for
the definition of “U.S. citizen” is in the 14th Amendment of the
Constitution and the United States Immigration and Nationality
Act.
(Interestingly it appears that only the “Estate Tax” provisions in Subtitle B of the Internal Revenue Code (Internal Revenue Code S. 2001) specifically impose tax liability on the “taxable estate of every decedent who is a citizen or resident of the United States”.)
Some thoughts on each of these points …
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