An individual shall not cease to be treated as a United States citizen before the date on which the individual’s citizenship is treated as relinquished under section 877A(g)(4).

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Discussion about current events, culture, independent candidates, business, education, travel, death and taxes, global mobility, citizenship and residence by investment options, Americans abroad, FATCA, CRS, U.S. citizenship renunciation, Green Card abandonment, citizenship taxation, PFIC, GILTI, foreign trusts, I-407 and more ...
Episodes

Thursday Aug 25, 2022
Thursday Aug 25, 2022
August 25, 2022 - Participants Include:
Personal Trainer Coach Coutts - @CoachCoutts1
John Richardson - @ExpatriationLaw
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The problem of plantar fasciitis does not originate in the feet. Its treatment depends on determining the cause and treating that cause (possibly a focus on the lower back or neck).
The problems of FATCA and other ailments affecting Americans abroad originate with the "original sin" of US citizenship taxation. The treatment of those problems is to join the movement to end citizenship taxation.
Ending citizenship taxation with end the tax problems of ALL Americans abroad, in ALL circumstances for ALL times!
the

Monday Aug 22, 2022
For Good And Evil: The Teaching Of Charles Adams Lesson13
Monday Aug 22, 2022
Monday Aug 22, 2022
John Richardson - @Expatriationlaw
Jimmy Sexton - @JimmySextonLLM
Continuing our podcast series:
For Good And Evil Podcast 1 - October 25, 2021
For Good And Evil Podcast 2 - November 1, 2021
For Good And Evil Podcast 3 - November 8, 2021
For Good And Evil Podcast 4 - November 15, 2021
For Good And Evil Podcast 5 - November 22, 2021
For Good And Evil Podcast 6 - November 29, 2021
For Good And Evil Podcast 7 - December 7, 2021
For Good And Evil Podcast 8 - January 10, 2022
For Good And Evil Podcast 9 - January 17, 2022
For Good And Evil Podcast 10 - January 24, 2002
For Good And Evil Podcast 11 - January 31, 2022
For Good And Evil Podcast 12 - February 7, 2022
In this episode we continue the teaching of Charles Adams - Lesson 13.
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13. "A wise ruler does not change an effective tax system. Destroy the social order if you must, like Cortes in Mexico, but never destroy a tax system that works well."
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Monday Aug 22, 2022
Monday Aug 22, 2022
John Richardson - @Expatriationlaw
Jimmy Sexton - @JimmySextonLLM
We discuss Charles Adams Lesson 25:
25. "'Taxes are what we pay for a civilized society,'but how we tax and spend determines the extent to which our society is good or evil."
Continuing our podcast series:
For Good And Evil Podcast 1 - October 25, 2021
For Good And Evil Podcast 2 - November 1, 2021
For Good And Evil Podcast 3 - November 8, 2021
For Good And Evil Podcast 4 - November 15, 2021
For Good And Evil Podcast 5 - November 22, 2021
For Good And Evil Podcast 6 - November 29, 2021
For Good And Evil Podcast 7 - December 7, 2021
For Good And Evil Podcast 8 - January 10, 2022
For Good And Evil Podcast 9 - January 17, 2022
For Good And Evil Podcast 10 - January 24, 2002
For Good And Evil Podcast 11 - January 31, 2022
For Good And Evil Podcast 12 - February 7, 2022
For Good And Evil Podcast 13 - February 14, 2022
For Good And Evil Podcast 14 - March 7, 2022
For Good And Evil Podcast 15 - March 14, 2022
For Good And Evil Podcast 16 - March 20, 2022
For Good And Evil Podcast 17 - March 20, 2022
For Good And Evil Podcast 18 - April 18, 2022
For Good And Evil Podcast 19 - April 25, 2022
For Good And Evil Podcast 20 - May 2, 2022
For Good And Evil Podcast 21 - June 27, 2022
For Good And Evil Podcast 22 - July 4, 2022
For Good And Evil Podcast 23 - July 25, 2022
For Good And Evil Podcast 24 - August 5, 2022
In this episode we continue the teaching of Charles Adams - Lesson 25:
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25. "'Taxes are what we pay for a civilized society,'but how we tax and spend determines the extent to which our society is good or evil."

Wednesday Aug 17, 2022
Seeking Plaintiffs For A Lawsuit With.Citizenship Taxation - With Marc Zell
Wednesday Aug 17, 2022
Wednesday Aug 17, 2022
August 12, 2022 - Participants Include:
Marc Zell - @GOPIsrael
Anthony Parent - @IRSMedic
Keith Redmond - @Keith__Redmond
John Richardson - @ExpatriationLaw
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You can say the video of this podcast at:
https://www.youtube.com/watch?v=RHcuZlHZ-yM
If would like to consider becoming a plaintiff please email me:

Monday Aug 08, 2022
Coutts At 37: So, You Want To Be A Personal Trainer
Monday Aug 08, 2022
Monday Aug 08, 2022
August 8, 2022 - Happy Birthday Edition!
The Name's "Coutts! Coach Coutts!"
David Coutts, personal trainer extraordinare and John Richardson discuss David's twenty years as a fitness and life style trainer.
More about David at CoachCoutts.com

Friday Aug 05, 2022
Friday Aug 05, 2022
John Richardson - @Expatriationlaw
Jimmy Sexton - @JimmySextonLLM
As we continue to discuss the lessons in the Adams book, I am beginning to see that:
"The tax code is being used by political parties to wage war against each other. Everyday taxpayers are the collateral damage of the ongoing political wars. The very legitimacy of the democratic process is dependent on tax reform!"
In this context we discuss Charles Adams Lesson 24:
24. "Taxes that are not apportioned among all taxpayers with impartiality and fairness lose all force of moral obligation."
Continuing our podcast series:
For Good And Evil Podcast 1 - October 25, 2021
For Good And Evil Podcast 2 - November 1, 2021
For Good And Evil Podcast 3 - November 8, 2021
For Good And Evil Podcast 4 - November 15, 2021
For Good And Evil Podcast 5 - November 22, 2021
For Good And Evil Podcast 6 - November 29, 2021
For Good And Evil Podcast 7 - December 7, 2021
For Good And Evil Podcast 8 - January 10, 2022
For Good And Evil Podcast 9 - January 17, 2022
For Good And Evil Podcast 10 - January 24, 2002
For Good And Evil Podcast 11 - January 31, 2022
For Good And Evil Podcast 12 - February 7, 2022
For Good And Evil Podcast 13 - February 14, 2022
For Good And Evil Podcast 14 - March 7, 2022
For Good And Evil Podcast 15 - March 14, 2022
For Good And Evil Podcast 16 - March 20, 2022
For Good And Evil Podcast 17 - March 20, 2022
For Good And Evil Podcast 18 - April 18, 2022
For Good And Evil Podcast 19 - April 25, 2022
For Good And Evil Podcast 20 - May 2, 2022
For Good And Evil Podcast 21 - June 27, 2022
For Good And Evil Podcast 22 - July 4, 2022
For Good And Evil Podcast 23 - July 25, 2022
In this episode we continue the teaching of Charles Adams - Lesson 24:
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24. "Taxes that are not apportioned among all taxpayers with impartiality and fairness lose all force of moral obligation."

Thursday Aug 04, 2022
Thursday Aug 04, 2022
August 4, 2022 - Participants Include:
Ryan Herche - US/France dual citizen in living in Texas (rherche22@gmail.com)
John Richardson - @Expatriationlaw
Background:
On September 17, 2019 the French Legislature issued a report about its "fact finding mission" relating to the "Universal Tax" AKA citizenship taxation. I recommend the report to all.
https://www.assemblee-nationale.fr/dyn/opendata/RINFANR5L15B2246.html#_Toc256000003
I thank Ryan Herche for forwarding the report to me and agreeing to participate in this podcast. The report is a good discussion of:
A. The concern that French tax residents may be moving from France to lower their tax bills
B. Various ways to combat this "freedom of movement"
C. A consideration of whether U.S. citizenship based taxation is an appropriate way to keep people from severing tax residency with France.
Again, I urge you to read the report. If anyone wants to connect directly with Mr. Herche you are free to email him here: rherche22@gmail.com

Monday Jul 25, 2022
For Good And Evil: The Teaching Of Charles Adams Lesson 23
Monday Jul 25, 2022
Monday Jul 25, 2022
John Richardson - @Expatriationlaw
Jimmy Sexton - @JimmySextonLLM
Continuing our podcast series:
For Good And Evil Podcast 1 - October 25, 2021
For Good And Evil Podcast 2 - November 1, 2021
For Good And Evil Podcast 3 - November 8, 2021
For Good And Evil Podcast 4 - November 15, 2021
For Good And Evil Podcast 5 - November 22, 2021
For Good And Evil Podcast 6 - November 29, 2021
For Good And Evil Podcast 7 - December 7, 2021
For Good And Evil Podcast 8 - January 10, 2022
For Good And Evil Podcast 9 - January 17, 2022
For Good And Evil Podcast 10 - January 24, 2002
For Good And Evil Podcast 11 - January 31, 2022
For Good And Evil Podcast 12 - February 7, 2022
For Good And Evil Podcast 13 - February 14, 2022
For Good And Evil Podcast 14 - March 7, 2022
For Good And Evil Podcast 15 - March 14, 2022
For Good And Evil Podcast 16 - March 20, 2022
For Good And Evil Podcast 17 - March 20, 2022
For Good And Evil Podcast 18 - April 18, 2022
For Good And Evil Podcast 19 - April 25, 2022
For Good And Evil Podcast 20 - May 2, 2022
For Good And Evil Podcast 21 - June 27, 2022
For Good And Evil Podcast 22 - July 4, 2022
In this episode we continue the teaching of Charles Adams - Lesson 23:
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23. "Historically, the conscience of the tax makers has often been like Swiss cheese - full of holes: when that happens the conscience of the taxpayers is also like Swiss cheese."

Sunday Jul 17, 2022
Sunday Jul 17, 2022
July 17, 2022 - Participants Include:
Dr. Karen Alpert - @FixTheTaxTreaty
Dr. Laura Snyder - @TapInternation
John Richardson - @ExpatriationLaw
Background:
Those "Born In The USA"are (without a "Certificate Of Loss Of Nationality") presumed to be U.S. citizens. Once identified as "U.S. Citizens", the FATCA IGAs require U.S. citizens to provide a U.S. Social Security Number and sign a W9. The banks generally interpret their FATCA compliance obligations to mean they are required to secure this information - including the Social Security Number - from the U.S. citizen. There are many U.S. citizens who do NOT have U.S. Social Security Numbers. This combination of factors has resulted in many individuals (largely Accidental Americans with a U.S. birthplace) having problems maintaining access to financial accounts. From the perspective of the bank they are caught between:
1. Complying with their FATCA obligations which (pursuant to the FATCA IGAs) are now imposed under local law and NOT U.S. law; and
2. Whatever obligations they may have to their customers.
The legal framework between the bank and the customer has been defined by the FATCA IGAs.
When interpreting the legal framework it's important to understand that:
1. The IGAs require the banks to "hunt" for "suspected U.S. citizens". But who is defined as a "U.S. citizen"?
2. Section 1 ee) (page 7) of the FATCA IGAs specifies that whether someone is a U.S. citizen is determined by and only by U.S. law - specifically the Internal Revenue Code.
https://home.treasury.gov/system/files/131/FATCA-Agreement-Canada-2-5-2014.pdf
3. What it means to terminate U.S. citizenship under the Internal Revenue Code: Sec. 877(g)(4) of the Internal Revenue Code states that (at least for expatriating acts committed after June 16, 2008) that a Certificate Of Loss Of Nationality is required to cease to be a U.S. citizen for tax purposes. For those who were "Born In The USA" a "Certificate Of Loss Of Nationality" is required as proof of loss of U.S. citizenship.
https://www.law.cornell.edu/uscode/text/26/877A
4. Sec. 7701(a)(50) of the Internal Revenue Code states two things:
(A) Generally Sec. 877A(g)(4) applies for the purposes of determining when and whether U.S. citizenship is terminated for tax purposes; and
(B) Treasury can by regulation create different rules for individuals who were dual citizens at birth. (In other words dual citizens from birth may NOT be required to have a "Certificate Of Loss Of Nationality" to lose U.S. citizenship for tax purposes.)
https://www.law.cornell.edu/uscode/text/26/7701
In other words: For people born with dual citizenship, Treasury can make rules governing the termination of U.S. citizenship (for Internal Revenue Code purposes) that do NOT require a Certificate Of Loss Of Nationality and/or may or may not be tied to a specific expatriation date.
This appears to be very flexible. Treasury could do this in a number of ways. Possible example(s):
"Any individual who is a U.S. citizen with dual citizenship from birth who has ___________________ will cease to be a U.S. tax resident _______."
Fill in the blanks.
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Full text of the statute:
(50)Termination of United States citizenship
Under regulations prescribed by the Secretary, subparagraph (A) shall not apply to an individual who became at birth a citizen of the United States and a citizen of another country.
https://www.law.cornell.edu/uscode/text/26/7701
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In this podcast we discuss the possible meaning of the "Dual Citizens" carveout from the general rule. Further analysis is available at:
and here
https://threadreaderapp.com/thread/1548658858859560960.html

Sunday Jul 17, 2022
For Good And Evil: The Teaching Of Charles Adams Lesson12
Sunday Jul 17, 2022
Sunday Jul 17, 2022
John Richardson - @Expatriationlaw
Jimmy Sexton - @JimmySextonLLM
Continuing our podcast series:
For Good And Evil Podcast 1 - October 25, 2021
For Good And Evil Podcast 2 - November 1, 2021
For Good And Evil Podcast 3 - November 8, 2021
For Good And Evil Podcast 4 - November 15, 2021
For Good And Evil Podcast 5 - November 22, 2021
For Good And Evil Podcast 6 - November 29, 2021
For Good And Evil Podcast 7 - December 7, 2021
For Good And Evil Podcast 8 - January 10, 2022
For Good And Evil Podcast 9 - January 17, 2022
For Good And Evil Podcast 10 - January 24, 2002
For Good And Evil Podcast 11 - January 31, 2022
In this episode we continue the teaching of Charles Adams - Lesson 12:
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12. "Taxes have been, more often than not, the cause of revolution. People seldom rise up and revolt, if their tax burdens are reasonable."
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