Tax Treaty vs. Tax Code: Can the IRS Ignore Its Tax Treaty Promise?

February 6, 2026 - Participants include:

 

Dr. Suzanne deTrevile - @SdeTreville

Tim Smyth - @TpSmyth01

Brent Vanderbrook - @Vanderbrook

John Richardson @ExpatriationLaw

https://citizenshipsolutions.ca/2026/01/09/bonjour-part-6-rosenbloom-and-shaheen-brief-in-support-of-bruyea/

 

AI Description:

 

"This episode examines the legal battle over the Net Investment Income Tax (NIIT) and whether the IRS can deny foreign tax credits by placing the tax in a different chapter of the Internal Revenue Code. It walks through the Christensen (France) and Bruyea  (Canada) cases, the treaty-language arguments, and the upcoming March 3, 2026 appeal.

Experts explain why the dispute matters beyond a small revenue amount: it could determine whether U.S. domestic technicalities can override treaty obligations, affecting expats, major corporate taxes, and the credibility of U.S. treaty commitments."