PREP Podcaster - ”Success Favours The PREPared Mind”

Challenging the Constitutionality of US Citizenship Taxation

March 14, 2026 - Podcast based on the following X Spaces discussion:

 

https://x.com/i/spaces/1aKbdbMQDnRJX?s=20

 

Participants include:

 

Dr. Laura Snyder - @TAPInternation

Dr. Suzanne deTreville - @SdeTreville

John Richardson - @ExpatriationLaw

 

 

"This transcript features a discussion regarding a significant State Department notice that officially lowered the fee for renouncing US citizenship from $2,350 to $450. While the participants appreciate the reduced cost, they argue that the most critical aspect of the notice is the government’s formal acknowledgment that complex tax compliance is the primary driver behind renunciations. The speakers analyze how worldwide taxation and reporting requirements like FATCA create nearly impossible financial burdens for Americans living abroad, often forcing them to sever ties with their home country. They further debate the constitutionality of citizenship-based taxation, suggesting it may violate the Fourteenth Amendment by effectively destroying the rights of citizens. The conversation concludes by highlighting new legislative efforts and the psychological finality of renunciation, which can permanently separate individuals from their families and heritage."

America Slashes Citizenship Renunciation Fee From $2350 USD to $450

March 13, 2026 - A "Deep Dive"

Conversation generated from a podcast about the Isaac Brock Society blog post discussing the reduction in the fee for a CLN from $2350 to $450.

https://isaacbrocksociety.ca/2026/03/12/effective-april-13-2026-the-fee-for-a-certificate-of-loss-of-nationality-should-be-450/

 

Description:

"This text reports on a significant reduction in the administrative fee for obtaining a Certificate of Loss of Nationality, which is scheduled to drop from $2,350 to $450 in April 2026. The author highlights that this policy change follows extensive public pressure and formal comments from Americans living abroad who are frustrated by onerous tax obligations and banking restrictions. Beyond the lower cost, the source emphasizes the State Department's rare acknowledgement of how policies like FATCA and citizenship-based taxation drive individuals to renounce their status. While the fee reduction is not retroactive, it is viewed as a major advocacy victory for expatriate groups seeking relief from complex financial reporting requirements. Ultimately, the article suggests this regulatory shift could pave the way for future legislative reforms regarding how the United States taxes its citizens globally."

Second AI version: Foreign Tax Credits vs. the NIIT: What the Bruyea and Christensen Appeals Could Change

A second and different AI generated podcast about the Bruyea/Christensen NIIT appeals ... based on a conversation between:

 

John Richardson - @Expatriationlaw

Tim Smyth - @TpSymth01

 

On March 3, 2026, the Federal Circuit heard back-to-back appeals (Bruyea — Canada and Christensen — France) over whether foreign taxes paid by Americans abroad can be credited against the 3.8% Net Investment Income Tax (NIIT). The core fight is over treaty language that allows credits “in accordance with the provisions and subject to the limitations of the law of the United States,” and whether that permits the U.S. to deny a treaty-based credit for the NIIT.

At trial the courts split: Bruyea treated the treaty phrase as governing computation (not authorization), while Christensen won on a different treaty provision. The appellate panel pressed on whether the NIIT is an “income tax,” the practical absurdity of allowing treaty language to produce double taxation, and the government’s suggestion that treaty renegotiation is the remedy.

The stakes are high for Americans investing abroad: a taxpayer win could block double taxation and restore treaty relief for the NIIT, while a government win could let domestic statutory structure limit treaty protections. We now wait for the Federal Circuit’s decision and the practical fallout for refund suits and treaty enforcement.

Taxation Without Representation: Attacking The Voting Rights Of Americans Abroad

March 7, 2026 - AI generated based on:

 

"State of Play on Voting by Americans Abroad"

https://aaro.org/images/pdf/STATE_OF_PLAY_2026_FEB_16_FINAL.pdf

 

 

This 2026 white paper from the Association of Americans Resident Overseas (AARO) details escalating legal and legislative challenges to the voting rights of U.S. citizens living abroad. The report highlights federal bills like the SAVE and MEGA Acts, which threaten to mandate in-person citizenship verification and eliminate essential ballot grace periods. At the state level, numerous jurisdictions are considering measures to restrict absentee access or disenfranchise citizens born overseas who have never resided in the U.S. AARO argues that these requirements create severe security risks and administrative hurdles that could effectively block millions from participating in elections. To counter these trends, the organization is engaging in litigation and advocacy, urging members to contact representatives to protect their constitutional right to vote. The document serves as both a status report on current threats and a call to action for the global American community.

Treaty vs. Tax: Can the U.S. Sidestep International Credits?

March 4, 2026 - AI Generated podcast based on my X Space with Tim Smyth.

 

"Deep dive into two appeals heard March 3, 2026, at the U.S. Court of Appeals for the Federal Circuit challenging whether the Net Investment Income Tax (NIIT) can be offset by foreign tax credits despite a domestic statute that separates the NIIT from Chapter 1 credits.

Using firsthand notes from courtroom observers, this episode explains the legal conflict between U.S. domestic tax placement and international tax treaties, contrasting lower-court rulings in Bruyea (Canada) and Christensen (France), and outlines the broader implications for U.S. citizens living abroad and for treaty enforcement."

Christensen v. United States — The Foreign Tax Credit Showdown

March 3, 2026 - Oral argument in the United States Court of Appeal in Christensen v. United States

 

AI generated description ...

 

 

"This episode covers the oral argument in Christensen v. United States, examining whether Article 24 of the U.S.–France tax treaty permits a foreign tax credit against U.S. tax beyond the Chapter 1 limitation and whether the Chapter 2A net investment income tax is creditable.

Central issues include whether Article 24A’s general limitation carries into Article 24B’s resourcing provision, how that provision interacts with Internal Revenue Code section 904, and the weight to be given to the Treasury’s technical explanation when interpreting the treaty.

Counsel debate alleged errors by the lower court, potential anomalous results of differing interpretations, and whether deference to the executive branch’s treaty interpretation is appropriate; the appeal raises broader questions about treaty drafting, resourcing rules, and administrative deference."

Bruyea - Treaty Tension: Does the U.S.-Canada Tax Treaty Cover the Net Investment Income Tax?

March 3, 2026 - Oral argument in the United States Court Of Appeals In Bruyea ...

 

AI generated description of the hearing:

 

"This episode covers oral arguments in a case about whether the U.S.–Canada tax treaty allows a foreign tax credit to be applied against the U.S. net investment income tax (Section 1411), which Congress placed outside Chapter 1 of the Internal Revenue Code.

Advocates debate whether the treaty phrase "in accordance with the provisions and subject to the limitations of U.S. law" limits credits to Chapter 1 taxes or can be read more broadly to prevent double taxation; the discussion examines treaty text, the technical explanation, paragraphs 4–6, reciprocity concerns, and possible remedies."

Will You Still Receive Social Security After Renouncing U.S. Citizenship Or Abandoning Your Green Card?

March 2, 2026 - Participants include:

 

Virginia La Torre Jeker - @VLJeker

 

John Richardson - @ExpatriationLaw

______________________________________

Introduction and purpose ...

Entitlement to U.S. Social Security (including spousal and survivor benefits) after expatriation has always been difficult. During the months of January and February 2026 U.S. tax lawyer Virginia La Torre Jeker did a "deep dive" into how expatriation impacts entitlement to Social Security benefits and the way they are taxed.

In today's podcast we summarized and consolidated the information in her three articles.

1. Understanding SSA Country List 1

https://us-tax.org/2026/01/22/receiving-u-s-social-security-abroad-understand-ssa-country-list-1/

2. Understanding SSA Country List 2 

https://us-tax.org/2026/02/12/some-foreigners-cant-receive-u-s-social-security-abroad-understanding-ssa-country-list-2/

3. Understanding SSA Country List 4

https://us-tax.org/2026/02/26/collecting-social-security-abroad-understanding-ssa-country-list-4/

 

AI generated description ...

 

"This episode explains how Social Security entitlement after renouncing U.S. citizenship or surrendering a green card depends on your citizenship and which Social Security country list your new country falls under, not where you live.

It covers the three country lists, the 40-credit rule, treaty and totalization differences, the risk of 30% withholding for nonresident aliens, and why you must check your credits and citizenship status before expatriating."

Supreme Court Slams the Brakes: No Emergency Tariffs for the President

February 20, 2026 - AI Analysis of the Supreme Court decision striking down Trump's tariffs ...

The Supreme Court said President Trump's tariffs policies under IEEPA are unconstitutional, dealing a major blow to the president's signature economic policy. Chief Justice John Roberts wrote the 6-3 opinion. Justices Clarence Thomas, Samuel Alito and Brett Kavanaugh

You can read the actual Supreme Court decision here:

https://citizenshipsolutions.ca/2026/02/20/u-s-supreme-court-strikes-down-trump-tariffs-read-the-decision-here/

 

"The Supreme Court ruled that the International Emergency Economic Powers Act (IEPA) does not authorize the president to impose broad tariffs, rejecting the administration's attempt to use emergency powers to rewrite trade policy.

The decision restores ordinary trade law and returns tariff authority to Congress, raising immediate relief for import prices but leaving open political questions about whether lawmakers will act on long-term trade and emergency powers."

When Paper Profits Become Cash Demands: The Netherlands' 36% Deemed Tax Nightmare

February 18, 2026 - Based on a presentation created for an IRS Medic podcast.

 

AI generated description of the podcast ....

 

"This episode unpacks John Richardson’s February 18, 2026 presentation on "Deemed Income in the Netherlands," explaining how governments are shifting from taxing realized gains to taxing unrealized, deemed income. Using the Dutch Box 3 example (36% tax on deemed returns), the episode explores the liquidity crisis this creates, especially for U.S. citizens living in the Netherlands who face mismatched tax timing and potential double taxation.

Richardson examines technical workarounds like PFIC/mark-to-market elections and warns they may not reliably protect taxpayers. He closes with a philosophical plea for simplicity: avoid excessive complexity, prioritize liquidity, and rethink whether accumulating wealth remains an asset when it can force owners into debt or costly compliance."