PREP Podcaster - ”Success Favours The PREPared Mind”

When an Income Tax Isn’t an Income Tax: Unpacking the Moore Case

February 6, 2026 - Participants include:

 

Professor Hank Adler - Chapman University

 

John Richardson - Toronto, Canada - @ExpatriationLaw

 

On January 29, 2026 Tax Notes published the following article by Professor Adler:

 

"When An Income Tax Is Not A Tax On Income"

 

The following podcast discusses Professor Adler's article ...

 

AI generated description:

 

"John Richardson interviews Professor Hank Adler about the Moore case and a rarely discussed constitutional issue: taxing undistributed foreign earnings using rates tied to a taxpayer's liquidity rather than its income. Adler argues this departs from the 16th Amendment’s promise of an income tax.

The conversation also covers retroactivity concerns, potential state-level experiments like California’s proposed wealth tax, and the broader implications for tax policy and constitutional limits."

When Home Taxes Chase You Abroad: Inside the 2025 Taxpayer Advocate Report

January 29, 2026 - Participants include:

 

Dr. Laura Snyder - @TAPInternation

 

Dr. Suzanne deTrevile - @SdeTreville

 

Tim Smyth - @TpSymth01

 

John Richardson @ExpatriationLaw

 

Background:

 

This week the Taxpayer Advocate released its 2025 report.

Significantly the report included "Taxpayers Living Abroad" as one of the most serious problem areas encountered by taxpayers. The report is remarkable in its recognition of both the compliance problems and the substantive laws impacting Americans abroad. I highly recommend that you read the report.

The report includes:

 

 

"In short, the current system imposes unnecessary harm on U.S. taxpayers abroad, discouraging compliance and eroding trust in the fairness of the nation’s tax administration. Unless the IRS takes meaningful steps to improve its services, guidance, and systems for these taxpayers, the frustration and fear experienced by Americans abroad will continue to grow, harming not only them but also the integrity of the tax system as a whole."

 

The report includes the following description of a hypothetical U.S. citizen abroad:

“Sue, a U.S. citizen, has lived and worked in Australia for many years after marrying her Australian husband, Sam. As a dual citizen, Sue pays Australian income taxes on her wages but also remains subject to U.S. tax laws. They have been advised their income is always less than the foreign earned income exclusion.

They have joint checking and savings accounts in an Australian bank, and on various paydays the combined balance of their joint accounts exceeds $10,000 USD. Sue participates in an Australian superannuation, a compulsory system for retirement savings. Three years ago, she inherited some stock shares from her Australian aunt, which she keeps in the same brokerage house that maintained her aunt’s account. Sue and Sam have not filed a U.S. income tax return or an FBAR. Sue eventually learns that because she is a U.S. citizen she must also file a U.S. tax return to report her Australian income, with Forms 3520, 3520-A, 8938, and 8621 (depending on the investment in the superannuation). They also must electronically file FinCEN Form 114 (FBAR) using FinCEN’s BSA E-Filing system. If they file tax returns, they may owe U.S. taxes and penalties thereon.

They would also be subject to foreign trust penalties for failing to disclose Sue’s Australian pension plan, FATCA and FBAR penalties, and possibly foreign gift penalties for failure to disclose her Australian inheritance that is not subject to tax.”

It then goes on to detail the unfairness and impossibility of the situation "Sue" finds herself in.

The AI description of this podcast is:

"The episode reviews the 2025 Taxpayer Advocate report highlighting severe compliance burdens on U.S. citizens living abroad: confusing rules, limited IRS support, harsh penalties, and the damaging effects on retirement, finances, and citizenship decisions.

Speakers explain the report’s key examples—FBAR/FATCA filings, exit tax and pension inequities—and discuss how these problems threaten voluntary compliance and call for systemic reform to separate citizenship from taxation."

When Voting Cost You Your Passport: The Strange History of Strict Liability and Citizenship and The Benefits of Dual Citizenship

November 13, 2025 - Participants include:

Parviz Malakouti - @ParvizMalakouti

 

John Richardson - @ExpatriationLaw

_________________________________________

Introduction and description:

The second Trump administration has caused and will continue to cause a reawakening of a discussion on the meaning of U.S. citizenship. What does it mean? How strong is it? What rights does it include? How can it be lost?

We are also living in a time where there is a heightened awareness of the value of multiple citizenships. What does have dual citizenship mean? 

For Americans, the single most important "citizenship case" is Afroyim v. Rusk. While making dual citizenship possible, it also has played a role in creating the tax problems of Americans abroad today.

On November 13, 2025 I participated in a "X Space" discussion with Parviz about the Afroyim case. It was a great discussion. You can hear the complete discussion here. The following podcast is a condensed version of the discussion (covering the essential points in a 15 minute version). 

Enjoy (if that is possible)!

What follows is an AI generated description, which really does not justice to this discussion.

________________________________________

AI generated description:

"This episode traces how "strict liability" once let the U.S. revoke citizenship for simple acts like voting, and how the Supreme Court’s Afroyim v. Rusk shifted the rule to require intent to relinquish citizenship.

It explains the two-tiered system—14th Amendment birthright citizenship versus statutory citizenship for children born abroad—and explores the modern strategic response: securing dual citizenship to preserve exit options from U.S. tax and bureaucratic obligations.

Experts discuss practical steps (documenting births and passports) and the geopolitical urgency to claim alternative citizenships while options remain open."

From Texas Checkpoints to Four Passports: A Family’s Global Mobility Journey

January 13, 2026 - "Global Mobility" - Participants include

Ryan Herche - Global Mobility Consultant

John Richardson - @ExpatriationLaw

 

This is my second podcast with Ryan Herche. On August 4, 2022 he was my guest on a podcast where we discussed the possibility of France adopting citizenship taxation. You can listen to that podcast here:

https://prep.podbean.com/e/yes-france-has-considered-adopting-citizenship-taxation-a-discussion-of-its-report/

Today Ryan returns to discuss that growing interest in global mobility generally.

More and more people are realizing the importance of global mobility and the option of having a second (or more) country of residence and/or citizenship.

Fascinating discussion with Ryan Herche and why he is pursuing a career in this growing area.

 

"John Richardson speaks with Ryan Herche about his COVID-era awakening, moving his family to Mexico, obtaining French citizenship by descent, and using birth tourism and remote work to build global mobility.

They cover the practical benefits of dual citizenship from birth, U.S. citizenship taxation and exit risks, residency and education strategies, and advice for Americans seeking options and personal sovereignty."

Treaty vs. Tax: Can a Canadian Credit Offset the U.S. Net Investment Income Tax?

January 9, 2025 - Based on the Amicus Brief filed by Professors Rosenbloom and Shaheen in support of the argument that the Canada U.S. tax treaty DOES require the United States to allow a credit against the Net Investment Income Tax ("NIIT") for taxes paid to Canada.

 

"This episode examines Bruyea v. United States, focusing on whether a U.S. citizen living in Canada can use Canadian tax credits against the U.S. Net Investment Income Tax (NIIT), and how a single treaty phrase — “subject to the limitations” — has spawned a major legal dispute.

Featuring analysis from treaty negotiator H. David Rosenbloom and Professor Fadi Shaheen, the episode breaks down the government’s Chapter 2A argument, the treaty’s intent to prevent double taxation, and the broader diplomatic and legal stakes of interpreting the U.S.-Canada tax treaty."

Emergency in The Hague: When the ICJ was Asked to Stop a Hostage Crisis

January 5, 2026: AI Generated podcast based on Attorney General Benjamin Civiletti's 1979 argument in the International Court when the U.S. Embassy was seized in Iran.

Mr. Civiletti's statement to the court is here:

 

https://www.justice.gov/sites/default/files/ag/legacy/2011/08/23/12-10-1979.pdf

 

Here is the AI description of the statement ...

 

"On December 10, 1979, the United States asked the International Court of Justice for urgent provisional measures to end the illegal seizure and imprisonment of American diplomats in Tehran. Led by Attorney General Benjamin Civiletti, the U.S. framed the plea as an emergency injunction grounded in law, not politics.

The episode traces the four-pronged legal strategy—Vienna Conventions on Diplomatic and Consular Relations, the 1973 convention on Crimes Against Internationally Protected Persons, and the 1955 U.S.–Iran Treaty of Amity—and shows how the case sought to protect individual lives while defending the foundations of the international diplomatic system."

 

Fee, Fines, and Forced Farewells: The Hidden Toll on Americans Abroad

January 2, 2026 - AI generated podcast from upcoming post written by John Richardson at The Isaac Brock Society.

 

"In this episode of The Deep Dive we unpack the three-year delay in reducing the Certificate of Loss of Nationality (CLN) fee and what that delay reveals about the U.S. government's treatment of Americans living abroad.

Using public comments, legal precedent, and a breakdown of three exit taxes—the CLN fee, the 877A expatriation tax, and the 2801 covered gift tax—we show how citizenship taxation and reporting requirements can coerce people into renouncing and even punish their heirs.

We also examine the constitutional questions raised by Afroyim v. Rusk, the bureaucratic path of the fee reduction, and why lowering the administrative fee alone may not address the deeper systemic problems driving Americans to give up their citizenship."

Safety vs. Subsidy: FAA’s 90-Day Safety Mandate For Airplances vs. A Proposed Fee Cut To Issue A Certificate Of Loss Of Nationality

December 29, 2025 - AI Generated

This is an AI generated podcast which describes the Rule Making Notice which appeared in the Federal Register on October 2, 2023. This notice describes the Rule Making undertaken by the State Department to reduce the fee to process a Certificate of Loss of Nationality from $2350 to $450 (where it was in 2014).

A link to the Federal Register is:

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

 

 

"This episode contrasts two federal actions from the October 2, 2023 Federal Register: an FAA airworthiness directive forcing U.S. operators of certain older Airbus A300 variants to implement new structural maintenance limits within 90 days to address fatigue and reduced structural integrity, and a State Department proposed rule cutting the Certificate of Loss of Nationality fee from $2,350 to $450 to reduce financial deterrence, costing the Treasury about $8.8 million annually.

It explores how safety imperatives can make cost irrelevant while policy choices can justify deliberate subsidies, and asks where the government should draw the line between technical necessity and political priorities."

Moreno Bill Fallout: Dual Citizens Could Lose U.S. Status and Face Exit Taxes

December 8, 2025 - Participants include:

 

Virginia La Torre Jeker - @VLJeker

 

John Richardson - @ExpatriationLaw

 

 

"Hosts John Richardson and Virginia La Torre Jeker unpack Senator Moreno's proposed bill to eliminate dual citizenship and the practical effects it could have if enacted.

They explain the tax risks, including the exit tax and "covered expatriate" rules, how Social Security payments and benefits for expatriates could be affected, special concerns for Native American tribes, and possible diplomatic complications.

The conversation highlights legal uncertainties, real-life consequences for dual nationals and Americans abroad, and the likelihood of ongoing debate and pushback."

Uprooting Dual Citizens: The Exclusive Citizenship Act Explained

December 3, 2025 - Participants include:

 

Virginia La Torre Jeker - @VLJeker

 

John Richardson - @ExpatriationLaw

 

This podcast is based on Virginia's Forbes article - "Senator Bernie Moreno Introduces Bill To Eliminate Dual Citizenship" - which appeared on December 3, 2025.

 

AI generated description:

"Host John Richardson and U.S. tax lawyer Virginia La Torre Jeker  discuss the "Exclusive Citizenship Act of 2025", a proposed law that would force dual citizens to renounce foreign citizenship or lose U.S. citizenship within a year, and bar future dual nationality.

The episode reviews Supreme Court precedent (Afroyim v. Rusk and Vance v. Terrazas), constitutional concerns about involuntary expatriation, who would be affected (naturalized citizens, children with dual nationality, spouses, long-term expatriates), and potentially severe tax consequences including the exit tax."