Category Archives: Uncategorized

A History Of The Board Of Appellate Review And A Tribute To Chairman Alan James

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By: John Richardson – June 15, 2026

Prologue

On July 18, 2017 the Washington Post included a section describing:

“Notable Deaths in the Washington, area”

“Alan James, lawyer, State Dept. officer

Alan James, 96, a lawyer who specialized in admiralty law and a State Department officer who served as a delegate to international panels on laws of the sea, died June 13 at a hospital in Bethesda, Md. The cause was heart ailments, said a daughter, Anne James.

Mr. James, a Bethesda resident, was born in Brooklyn. In the 1950s, he began his State Department career as an administrative and political counselor specializing in maritime matters. He was a political counselor at U.S. embassies in London and Paris as well as a delegate to laws of the seas treaty conferences. From 1982 to 1995, he chaired the State Department Board of Appellate Review, which reviews individual nationality cases. He was an avocational scholar who specialized in the works of Henry James (no relation).”

https://wapo.st/4eKK4hG

https://www.washingtonpost.com/local/obituaries/notable-deaths-in-the-washington-area/2017/07/18/ecb73298-6bd2-11e7-96ab-5f38140b38cc_story.html

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About The Expired U.S. Passport – Is It Proof Of U.S. Citizenship (Yes)? Can It Be Used As A Travel Document (No)?

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Introduction

There is no such thing as a small citizenship problem. In many instances the only thing worse than being a U.S. citizen is NOT being a U.S. citizen. Many individuals who have never lived in the United States are U.S. citizens. They endure the problems of U.S. citizenship taxation and restricted access to financial accounts (yes, in many instances U.S. citizenship can be a disability). There are many people who have lived most of their lives in the United States who are NOT U.S. citizens. In some cases Green Card holders will become U.S. citizens specifically because they wish to move from the United States and avoid the 877 Exit Taxes. In some cases, non-citizens can enter the United States with less friction than U.S. citizens!! Sound crazy!! Yes it most certainly is.

Consider the following scenario:

Two Canadian citizens live in Canada and have Canadian passports. One of the two citizens is also a U.S. citizen without a current U.S. passport or with no U.S. passport. Incredibly the person who is ONLY Canadian can enter the United States with only his Canadian passport. But, the other person is in violation of U.S.C. 1185 which requires the U.S. citizen to enter the United States with a valid U.S. passport. Sound incredible? Yes it is.

The principle: Who you are is different from what you can or or required to do

The conditions or circumstances that determine whether you are a U.S. citizen are different from the restrictions that may apply to you because you are a U.S. citizen.

Whether you are a U.S. citizen

Constitutional U.S. citizenship

At present the 14th Amendment is interpreted to mean that all persons born or naturalized in the United States ARE U.S. citizens. (This is the principle at the heart of the Afroyim v. Rusk case which prohibits Congress from stripping people from their citizenship.) In 8 U.S.C. 1401 prescribes other conditions under which is a U.S. citizen.

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Authenticating A Document For Use Outside Of Canada And The Hague Apostille Convention

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Introduction

Canadian citizens or residents may need to prove the validity of Canadian documentation outside of Canada. Examples might include the need to prove the validity of a marriage certificate, birth certificate or any of a number of other documents.

The purpose of this post is ONLY to alert you to the necessity of authenticating a document. It is also to distinguish the authentication of a document from what the authenticated document may allow you to do.

Part A – Why Authenticating A Document May Be Necessary

An ounce of prevention is worth a pound of cure!

Note that the authentication of a document is a different issue from the creation of a power of attorney. This is because one could have:

– a power of attorney validly created under Canadian law; but

– that validly created power of attorney might be insufficient for its intended use in another jurisdiction.

See “The Power Of Attorney: WHERE Is It To Be Used And WHAT Is It To Be Used For?” for a discussion of why you should have a power of attorney created in the jurisdiction it is to be used.

This post is focused only on proving that a document created in Canada is an “authentic document”.

Part B – How To Authenticate a document for use outside Canada

If you are working, studying, or doing business abroad, you may need proof of authentication for public documents issued in Ontario. Official Documents Services (ODS) is the authority that issues certificates of authentications and apostilles in Ontario.

Here the following link is a starting point in understanding this issue. The page is long and comprehensive. Should the link become obsolete after the publication of this post search “Authenticate a document for use outside Canada” and the new source should be revealed.

https://www.ontario.ca/page/authenticate-document-use-outside-canada

The overview of the page includes:

Overview

Notice: Effective January 11, 2024, Canada joined the Hague Apostille Convention.

Learn more about upcoming changes to document authentication.

When working, studying, or travelling abroad, end destination recipients may ask for certificates of authentication or apostilles to ensure that public documents (e.g., birth certificates, corporate powers of attorney, diplomas, etc.) are valid.

Official Documents Services (ODS) verifies the validity of documents by checking if the signatures and seals on the documents match their records. If the signatures and seals match, ODS will authenticate documents by issuing certificates of authentication or apostilles.

A certificate of authentication is an authentication of public documents utilized by countries that are not signatories of the Hague Apostille Convention, Abolishing the Requirement of Legalisation of Foreign Public Documents (Hague Apostille Convention).

An apostille is an authentication of public documents utilized by countries that are signatories of the Hague Apostille Convention.

Clients are responsible for contacting the relevant consulate, embassy, or end destination recipient prior to requesting document authentication services to understand requirements.

Part C – The Hague Apostille Convention

This is a multi-lateral treaty to provide for the authentication of documents. Information is here:

https://www.hcch.net/en/instruments/conventions/specialised-sections/apostille

John Richardson – Follow me on X.com/expatriationlaw

Archive – Helen Burggraf From October 23 – U.S. Gov moves in direction of lowering renunciation fee

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Introduction:

What follows is a post written by Helen Burggraf in October of 2023 discussing the U.S. government intention to reduce the fee for a CLN from $2350 USD to $450 USD.

It is reposted with the kind permission of Helen Burggraf.

BREAKING: U.S. gov’t at last moves in direction of lowering renunciation fee

By Helen Burggraf

In what some expat groups and individuals are already hailing as a potential breakthrough, the U.S. State Department is seeking comments on its plans to reduce by almost 80% the basic fee it currently charges U.S. citizens for processing their requests to expatriate.

In a notice dated today [Oct 2] and posted on the Federal Register,

https://www.govinfo.gov/content/pkg/FR-2023-10-02/pdf/2023-21559.pdf

the State Department says it is “proposing to amend” the fee from its current $2,350 to $450, in response to concerns that “members of the public have continued to raise” since the fee was increased to the current amount from $450 in 2014.

It says that it is proposing to do this in spite of the fact that the lower amount has only ever represented “a fraction of the cost of providing” the consular services involved in processing a CLN (Certificate of Loss of Nationality).
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Thoughts On Ohio Senator Moreneo’s “Exclusive Citizenship Act Of 2025”

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Background

On December 1, 2025 Ohio Senator Bernie Moreno, tabled his “Exclusive Citizenship Act Of 2025″.

A pdf of the proposed legislation is available here:

Exclusive-Citizenship-Act-of-2025

The progress of the legislation (if any) may be followed here.

It was immediately understood that the Moreno bill would affect both Melania and Baron Trump, each of whom has dual U.S./Slovenian citizenship.


My comments on the proposed legislation fall into ten categories:

1. What the Bill is intended to achieve

2. What the Bill assumes about the meaning of citizenship

3. Constitutionality – Conflicts with the 14th Amendment

4. Inside Looking Out (American dual citizens living inside the United States)

5. Outside looking in (Americans Dual Citizens Abroad)

6. Effect on Green Card Holders – Will they naturalize as U.S. citizens?

7. Creating a data base of citizenship and multiple citizenships

8. Creating a situation where the laws of another country could impact who can enter politics and serve in public office in the United States

9. Effect on Internal Revenue Code 877A – Will an Exit Tax be payable if a U.S. citizen is deemed to have relinquished U.S. citizenship?

10. The Secretary Of State and the authority to make regulations

Possible conclusion:

Should the Moreno bill be enacted it would fundamentally change the nature of U.S. citizenship which already carries significant restrictions and obligations. It would certainly associate U.S. citizenship with a general loss of freedom.

It is blatantly obvious that in the 21st century that U.S. citizenship is NOT compatible with the freedom of the individual.

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Search This Citizenship Solutions site – It’s A Wealth Of Information

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This site began in 2012 and has a wealth of information, posts and article.

Thanking Parviz Malakouti for his kind words …

Search the site here:

John Richardson – Follow me X.com/@ExpatriationLaw

From The OVDI Trauma Of 2011 To The Continuing Trauma Of U.S. Citizenship Abroad Today

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Prologue – August 2011

Today is August 26, 2025. This coming weekend is Labour Day weekend. It was almost 14 years ago to the day that many U.S. citizens (and some former citizens) in Canada and around the world were being pressured to enter into the 2011 OVDI (“Offshore Voluntary Disclosure Initiative”). Those who entered that program, offered a substantial percentage of their wealth to the IRS, to avoid punishment. The punishment would have been for the failure to comploy with laws they had no way of knowing existed. Shockingly, many who entered the OVDI program agreed to penalties that were completely disproportionate to their noncompliance. Interestingly, many who (1) entered the program and (2) used the opt out provision paid little or no penalties.

The OVDI program was predicated on the generation of penalty threats from the IRS and the tax advisers delivering those threats to the individuals impacted. The nature of the threats evolved. Toward the deadline for entering OVDI the IRS offered increased penalty to nonresidents who didn’t know they were U.S. citizens. As noted by Robert Wood on August 11, 2011 writing in Forbes, the IRS agreed that individuals who didn’t know they were U.S. citizens would pay a reduced rate of 5% for the privilege of participating in the OVDI program. Mr. Wood describes this special concession to those who didn’t know they were U.S. citizens as follows:

You are invited to read the complete post on the Isaac Brock Society here.

From The OVDI Trauma Of 2011 To The Continuing Trauma Of U.S. Citizenship Abroad Today

John Richardson – Follow me on X.com @Expatriationlaw

Tax Law Professors Mason and Dagan: “Reconsidering Citizenship Taxation”

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Introduction and purpose

In 2010 few people even knew what citizenship taxation was. It is now 2025. Awareness of the existence of citizenship taxation has expanded. An understanding of WHAT citizenship taxation actually is (it’s the the U.S. applying its worldwide tax, reporting and penalty regime on non-U.S. source income received by nonresidents) and how it impacts the lives of Americans abroad is still not understood. The nature of citizenship taxation is more fully explored in the following post:

The Road To Tax Reform For Americans Abroad: Part 2 – What Is US Citizenship Taxation?

How tax academics view citizenship taxation

Although, there have been articles about citizenship taxation written by various academics, few if any, have included a description of how U.S. citizenship taxation results in the U.S. imposing a more punitive form of taxation on Americans abroad. Of course, one must have actually experienced the reality (as opposed to the theory) of citizenship taxation to understand it.

To put it another way:

Generally, academics view citizenship taxation purely from the perspective of a U.S. tax return and a U.S. citizen living outside the United States. There is no consideration of how living as a tax resident of another country impacts U.S. tax filing.

Generally, U.S. citizens living outside the United States view citizenship taxation from the perspective of building a live outside the United States (that includes taxation) with the U.S. tax imposed on that life.

These are TOTALLY different perspectives!

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Update: 899 Penalty Tax Will NOT Go Forward – Secretary Bessent Claims Mission Accomplished!

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Prologue

I have been following the discussion about the “Big Beautiful Bill” and written blog posts about the proposed IRC S. 899 Tax titled:

“Enforcement Of Remedies Against Unfair Taxes”

The blog posts are here:

Take YOUR Money And Run: Understanding The Proposed § 899. ENFORCEMENT OF REMEDIES AGAINST UNFAIR FOREIGN TAXES

http://citizenshipsolutions.ca/2025/05/20/take-your-money-and-run-understanding-the-proposed-%C2%A7-899-enforcement-of-remedies-against-unfair-foreign-taxes/

The Proposed S. 899 Penalty Tax On U.S. Source Income And The Decision To Renounce U.S. Citizenship

https://citizenshipsolutions.ca/2025/06/25/the-proposed-s-899-penalty-tax-on-u-s-source-income-and-the-decision-to-renounce-u-s-citizenship/

UPDATE – June 26, 2025

It now appears that the S. 899 tax will NOT be included in the “Big Beautiful Bill”.

An early indicator of this decision came from Zorka Milin here:

This was followed by a general announcenent from Secretary Bessent here:

Senator Crapo here:

Representative Smith here:

Good commentary here:

I will add more later.

John Richardson – Follow me on X.com @ExpatriationLaw

Robert T. Kudrie: Citizenship Taxation, Globalization and Inequality

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I came across a 2023 article published in the Florida Tax Review by Robert T. Kudrie of the University of Minnesota. The article is available here.

The title of the article is:

“Citizenship Taxation, Globalization and Inequality”

https://scholarship.law.ufl.edu/cgi/viewcontent.cgi?article=1410&context=ftr

Impressions based on a fairly quick read …

Despite its title the article seems to focus more on the importance and enhancement of tax enforcement on U.S. residents with “offshore income and assets” than on Americans abroad with income and assets in their country of residence. Put another way, I understand the article to more of an attempt to argue for enhanced enforcement of “resident-based taxation” and less of an argument for “citizenship-based taxation”. (The thesis seems to be more about ensuring that residents are taxed on their complete worldwide (offshore) income, rather than an argument that citizens living outside the United States should be taxed on their non-U.S. source income.) By confusing this issue, the article becomes one more of a series of articles that claims to justify “citizenship-based taxation” because U.S. residents are not paying tax on their non-U.S. source income.

There is very little analysis on the question of why the United States should be imposing its worldwide tax regime on nonresidents.

The author argues that Americans abroad living in select countries (those with tax systems similar to the U.S. system) should be subject to the tax system of their country of residence (residence-based taxation).

Generally the article replicates the U.S. tax academics’complete misunderstanding of how the U.S. extra-territorial tax regime affects Americans abroad. (He lives in the “echo chamber” of Avi-Yonah, Kirsch, Zelinsky, etc.) He makes not the slightest mention that the U.S. (citizenship based) extra-territorial tax regime is really about the application of U.S. taxation to the non-U.S. source income received by people who do not live in the United States.

That said, he does seem to recognize that as a matter of lack of connection to the United States, certain U.S. citizens abroad (those with less than three years of U.S. residence after the age of 18) ought to be able to cease being taxed under the U.S. tax rules and be allowed to live solely under the tax regimes of their country of residence (a good thing).

The author concludes with:

Vii. summinG up

Human mobility across states is increasing even as skepticism about some aspects of globalization grows. Concern about material inequality within states is also high and growing.

The policy proposals presented here attempt to increase the fiscal grip of the U.S. government on high income and wealth citizens who have benefited from the U.S. national environment while reducing tax interference with most Americans who choose to live abroad. The suggested policies also change the rules for those relinquishing citizenship to recover more fully tax revenue that should have gone to the U.S. Treasury. Revised policies should allow those below the top ten percent of the U.S. citizenry in income and wealth to live and pay taxes as locals in foreign countries with personal tax systems similar to that of the U.S. The very well off and those who reside in low tax jurisdictions should stay in the U.S. system. Any shift to a foreign system should entail mark-to-market capital gains taxation. Relinquishing U.S. citizenship should require the payment of both deemed capital gains and deemed estate taxation without step-up. None of this will be possible unless administration is tightened and enforcement is greatly increased. Truly effective enforcement will require greater international cooperation, but U.S. initiatives should meet success among states striving to reduce tax escape.

Generally good news for Americans abroad …

John Richardson – Follow me on X.com @Expatriationlaw