Podcast – audio of the actual Dec. 5, 2023 argument before the U.S. Supreme Court (in real time) in the Moore v. U.S. @USTransitionTax case. Regrettably individuals generally (including the Moores and #Americansabroad specifically) were NOT discussed. https://t.co/l6JJScjB55
— John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) December 6, 2023
Moore v. United States – December 5, 2023
https://www.supremecourt.gov/oral_arguments/audio/2023/22-800
Audio of the actual hearing:
This podcast is an audio of the actual argument that took place before the court. The relevant link to the Supreme Court site is:
https://www.supremecourt.gov/oral_arguments/audio/2023/22-800
Significantly a transcript of the argument is available at:
https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_9ol1.pdf
The audio of the argument is also available at:
https://prep.podbean.com/e/moore-v-united-states-december-5-2023-the-argument-before-the-court/
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SEAT President Dr. Laura Snyder attended the hearing. A fascinating podcast discussing her observations (right after the hearing ended) is available here.
https://prep.podbean.com/e/december-5-2023-debriefing-the-moore-case-what-happened-at-the-hearing/
SEAT along with AARO authored an amicus brief which explained the how the 965 transition tax impacted Americans abroad.
IRS Medic hosted a podcast both before, during and after the Supreme Court hearing. A link to that podcast is here:
Moore v. US @USTransitionTax Oral Argument | Livestream of the Most Important SCOTUS Tax – Introductory thoughts, comments and framing the issue before the oral argument before the Supreme Court https://t.co/ETCEw4Msux via @YouTube
— John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) December 6, 2023
Interested in Moore (pun intended) about the § 965 transition tax?
Read “The Little Red Transition Tax Book“.
John Richardson – Follow me on Twitter @Expatriationlaw

Can anyone explain whether there are implications of this case for US tax on unrealized income such as the way that the ‘exit tax’ is imposed on some U.S. citizens as part of the citizenship renunciation process?