Tag Archives: Afroyim v. Rusk

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

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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Justice Warren’s Dissent In Perez v. Brownell Supports Right To Renounce Citizenship

Introduction

More and more U.S. citizens are relinquishing their U.S. citizenship. The mechanism to do this is found in S. 349(a) of the Immigration and Nationality Act. A statutory right to expatriation does not imply a constitutional right to expatriation. In the last few years (specifically in the Roger case and the Accidental Americans case) the U.S. government has denied that there is a constitutional right to expatriation.

The Constitutional Right To Retain U.S. Citizenship May NOT Include A Constitutional Right To Relinquish U.S. Citizenship

It’s likely that the constitutional status of the right to relinquish U.S. citizenship will be litigated!

It is likely that (sooner or later) the courts will rule on whether U.S. citizens have a constitutional right to expatriate. In that spirit, I believe that the then Chief Justice Warren’s dissent in Perez v. Brownell should be remembered.

The 1967 case of Afroyim v. Rusk overruled the 1958 decision in Perez v. Brownnell

U.S citizenship stripping – 1958 to 1967

The 1967 U.S. Supreme Court decision in Afroyim v. Rusk specifically overruled the 1958 Supreme Court decision in Perez v. Brownell. The majority in the 1958 decision in Perez v. Brownell affirmed the right of Congress to strip U.S. citizens of their citizenship. The majority in the 1967 decision in Afroyim ruled that Congress could not strip a U.S. citizen who born or naturalized in the United States of their citizenship. The majority decision in Afroyim was written by Justice Black who was part of the Warren minority in Brownell.

U.S. citizenship relinquishment in a post-FATCA world – 2010 and onwards

More than half a century later, many U.S. citizens are constructively forced to renounce their U.S. citizenship. Recent litigation (Roger Ver, Accidental Americans, etc.) has raised the issue of whether U.S. citizens have a constitutional right to expatriate.

It is worth remembering Justice Warren’s dissent in Perez v. Brownell. In Perez, Justice Warren stated that U.S. citizens DO have the right to expatriate! I agree that Justice Warren was writing the dissent. I also agree that the right of expatriation was NOT the precise issue in Perez v. Brownell. That said, Perez v. Brownell is an example where a Justice of the Supreme Court of the United States has considered the right of expatriation and stated that U.S. citizens do have a right to expatriate.

Beginning on page 66 Chief Justice Warren stated:

There is no question that citizenship may be voluntarily relinquished. The right of voluntary expatriation was ‘recognized by Congress in 1868.1 Congress declared that “the right of expatriation is a natural and inherent right of all people .” ,, Although the primary purpose of this declaration was the protection of our naturalized citizens from the claims of their countries of origin, the language was properly regarded as establishing the reciprocal right of American citizens to abjure their allegiance. 1 In the early days of this Nation the right of expatriation lad been a matter of controversy. The common-law doctrine of perpetial allegiance was evident in the opinions of this Court. 2 And, although impressment of naturalized American seamen of British birth was a cause of the War of 1812, the executive officials of this Government were not unwavering in their support of the right of expatriation.” Prior to 1868 all efforts to obtain congressional enactments concerning expatriation failed. 4 The doctrine of perpetual allegiance, however, was so ill-suited to the growing nation whose doors were open to -immigrants from abroad that it could not last. Nine years before Congress acted Attorney General Black stated the American positiori in a notable opinion:

“Here, in the United States, the thought of giving it [the right of ‘expatriation] up cannot be entertained for a moment. Upon that principle this country was populated. We owe to it our existence as a nation. Ever since our independence we have upheld and maintained it by every form of words and acts. We have constantly promised full and complete protection to all persons who should come here and seek it by renouncing their natural allegiance and transferring their fealty to us. We stand pledged to it in the face of the whole world.”

https://tile.loc.gov/storage-services/service/ll/usrep/usrep356/usrep356044/usrep356044.pdf

The complete PDF of the decision is available here:

service-ll-usrep-usrep356-usrep356044-usrep356044

Justice Warren’s dissent includes the building blocks of an argument that expatriation is a constitutional right.

I suspect that I (and perhaps others) will reread this post in the years to come!

John Richardson – Follow on X.com/ExpatriationLaw

Restore U.S. Citizenship

Part 1 – Why have many U.S. citizens abroad relinquished their U.S. citizenship?

FATCA was passed into law as part of the HIRE Act on March 18, 2010. The implementation began in 2014 in the form of FATCA IGAs (“Inter-Governmental Agreements”). The implementation of FATCA and the IGAs was NOT free from controversy. I – John Richardson – was a witness at a Canadian House of Commons Hearing about FATCA in 2014. The complete text of my 2014 statement is here.

FATCA has caused enormous problems for U.S. citizens living outside the United States. These problems have led to an increasing number of U.S. citizens renouncing U.S. citizenship.

The problems caused by FATCA. leading to citizenship renunciation, fall into at least three distinct categories.

First, many U.S. citizens living outside the United States have difficulty maintaining access to regular bank and financial accounts. This has caused great disruption and inconvenience in their lives. Many people have renounced their U.S. citizenship in order to have the access to the bank and financial accounts needed to live their daily lives.

Second, along with FATCA came an awareness of U.S. citizenship taxation. Prior to FATCA citizenship taxation was neither well known nor enforced. By causing an awareness of citizenship taxation, more U.S. citizens abroad have entered the U.S. tax system. The consequence of entering the U.S. tax system has caused difficulties for many Americans abroad. These difficulties include double taxation, U.S. taxation of retirement planning accounts (example TFSA in Canada). Generally, this has disadvantaged U.S. citizens abroad in their country of residence. It caused many U.S. citizens abroad to relinquish/renounce their U.S. citizenship.

Third, as discussed in Helen Burggraf’s American Expat Finance News Journal, FATCA facilitated the expansion of the U.S. tax base into other countries.

The combination of these circumstances has incentivized (and in some cased forced) many U.S. citizens abroad to relinquish/renounce their U.S. citizenship.

Part 2 – The legal test for relinquishment/renunciation

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Thoughts On Ohio Senator Moreneo’s “Exclusive Citizenship Act Of 2025”

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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Part 5 – The Clash Of Citizenships: When Dual Citizenship For The Individual Becomes Duel Citizenship For The State

Introduction And Summary

This is Part 5 in my “Little Red Dual Citizenship Book” Series. For parts 1 to 4, see the Appendix.

The proliferation of “dual citizenship” in the 21st century is a benefit for individuals. As Boston Globe Correspondent journalist David Shribman explains, dual citizenship may be a critical part of an individual’s identity. That said, “dual citizenship” may not be a benefit (and may be a danger) for countries in certain circumstances. The purpose of this post is (in part) to question whether dual citizens of a country should have the same class of rights as those who are ONLY citizens of the country. Should Canada/US dual citizens living in Canada have the same rights of citizenship as those who are ONLY Canadian citizens living in Canada. For example, should dual citizens be permitted to vote in Canadian elections? Should dual citizens be permitted to run for public office?

This recent article in the Toronto Globe and Mail reinforces the validity of this question.

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The Constitutional Right To Retain U.S. Citizenship May NOT Include A Constitutional Right To Relinquish U.S. Citizenship

The Readers Digest Version

In his motion to dismiss the indictment against him, Roger Ver has argued that the U.S. 877A Expatriation Tax, is an unjustifiable burden on a constitutionally protected right to renounce his U.S. citizenship. (His motion for dismissal also includes a separate and distinct alternative argument that the 877A expatriation tax is unconstitutional because it creates taxation without a “realization event”. This is the issue that formed the basis of the appeal in the Moore case. I will NOT consider that issue in this post.)

The government in reply has argued that no such constitutional right to renounce U.S. citizenship exists. Additional commentary about the background to the Ver indictment is provided by U.S. lawyer Virginia La Torre Jeker here.

The U.S. Constitution, U.S. Citizenship And Constitutional Issues Surrounding U.S. Citizenship

The 14th Amendment is a constitutional provision that prohibits the U.S. government from stripping U.S. citizens of their citizenship (provided that their citizenship is the result of birth or naturalization in the USA.

The 5th Amendment has been used to argue that there is a constitutional right to relinquish U.S. citizenship. To date no court has expressly ruled that there is a constitutional right to relinquish.

Fortunately, INA 349(a) gives U.S. citizens a statutory right to relinquish their citizenship.

It is an open question whether the U.S. government could prohibit ALL relinquishments of U.S. citizenship.

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Afroyim v. Rusk – A New Perspective: Do The Specific Rules Of US Citizenship Taxation Result In The Forcible Destruction Of US citizenship?

Prologue

The United States of America is the ONLY country in the world that both:

1. Confers citizenship by birth inside the country; AND

2. Imposes worldwide taxation and regulation based on citizenship.

Therefore, it is reasonable to conclude that:

US citizenship is the world’s only true “taxation-based citizenship”.

Afroyim – Should extending constitutional status to US citizenship be understood as a new gift or exacerbating an old curse?

US Citizenship Stripping Before 1967 – The Significance Of Afroyim

The US government was stripping US citizens of their citizenship if they committed various “expatriating” acts. This was codified in statutes that mandated that certain kinds of conduct would result in the loss of US citizenship. At various times the expatriating conduct included (but was not limited to): naturalizing as a citizen of another country, voting in a foreign election, serving in the armed forces of a foreign country and even marrying a non-citizen.

US Citizenship Stripping After 1967 – Afroyim

The 1967 US Supreme Court decision in Afroyim clarified that Congress lacked the power to strip US citizens (who were born or naturalized in the United States) of their citizenship. The Afroyim ruling clarified that:

1. US citizenship belonged to the citizen and could be lost by the citizen only if the citizen voluntarily relinquished US citizenship by voluntarily committing an expatriating act with the intention of relinquishing US citizenship; and

2. Congress cannot enact laws or engage in practices that result in the forcible destruction of citizenship.

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Part 9: Responding to the Sec. 965 โ€œtransition taxโ€: From the "Pax Americana" to the "Tax Americana"


This is the ninth in my series of posts about the Sec. 965 Transition Tax and whether/how it applies to the small business corporations owned by taxpaying residents of other countries (who may also have U.S. citizenship). These small business corporations are in no way “foreign”. They are certainly “local” to the resident of another country who just happens to have the misfortune of being a U.S. citizen.
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