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Episodes
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

Jan 5, 2026
Jan 5, 2026
11 min
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."

Jan 2, 2026
Jan 2, 2026
13 min
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."

Dec 30, 2025
Dec 30, 2025
13 min
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."

Dec 10, 2025
Dec 10, 2025
29 min
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."

Dec 3, 2025
Dec 3, 2025
33 min
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."

Dec 2, 2025
Dec 2, 2025
1 hr 6 min
December 3, 2025 - Participants include:
Parviz Malakouti - @ParvizMalakouti
Brent Vanderbrook - @Vanderbrook
John Richardson - @ExpatriationLaw
This podcast of an X.com "Space" that took place on December 3, 2025. Here it is:
https://x.com/ParvizMalakouti/status/1995905374034297232
"Citizenship and Immigration Attorney Parviz Malakouti breaks down Ohio Senator Bernie Moreno's "Exclusive Citizenship Act of 2025", a bill proposing a blanket prohibition on U.S. dual citizenship. The episode explains key provisions — how foreign citizenship is defined, automatic relinquishment after acquiring another nationality, a one-year deadline for existing dual citizens to renounce one citizenship, and proposed enforcement and record-keeping measures.
Malakouki and guests discuss the bill's constitutional and legal weaknesses, possible tax consequences (including triggering the exit tax), who would be most affected (those who naturalized as citizens of another country, hidden dual citizens, and Americans abroad), and broader privacy and policy implications. They assess the bill's low immediate chance of passage but warn of its dangerous precedent and call for continued public attention and advocacy."

Nov 20, 2025
Nov 20, 2025
12 min
November 20, 2025 - An AI generated podcast from a John Richardson presentation with IRS Medic.
AI generated summary:
"This episode unpacks FBAR—from its 1970 origins under the Bank Secrecy Act to today’s wide reporting net that catches signing authority, beneficial ownership, and many routine foreign accounts.
We explain the filing threshold, how FBAR differs from IRS information forms, the discretionary power Treasury holds to exempt Americans abroad, and why civil and criminal penalties can be severe enough to ruin lives or push people to renounce citizenship."

Nov 13, 2025
Nov 13, 2025
1 hr 47 min
November 13, 2025 - Participants include:
Parviz Malakouti - @ParvizMalakouti
Brent Vanderbook - @Vanderbrook
John Richardson - @ExpatriationLaw
Information, reason and the outline of the "Space" is here:
https://x.com/ParvizMalakouti/status/1986483363931431382

Nov 11, 2025
Nov 11, 2025
11 min
November 11, 2025
Citizenship Apartheid - Paper by Professor Dimitry Kochenov
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4680018
This podcast is based on Professor Kochenov's thought provoking paper.
AI description:
"In this episode we unpack a provocative argument: modern citizenship functions as a form of global apartheid, sorting people by birthright into zones of opportunity and exclusion. The sources argue that passports operate as a blood-based aristocracy, granting vast privileges to a minority while trapping the majority behind steep visa walls.
We trace the system’s colonial roots, explore compensatory citizenship and regional intercitizenships, and ask whether freedom of movement—not voting—is the fundamental right at stake. The episode challenges the rhetoric of universal rights by showing how nationality often determines life chances."

Nov 10, 2025
Nov 10, 2025
12 min
November 10, 2025 - Warren Buffet letter to Berkshire shareholders. A "treasure trove"of advice ...
https://www.berkshirehathaway.com/news/nov1025.pdf
Here is the AI description:
"In his November 10, 2025 Thanksgiving message, Warren Buffett, 95, disclosed converting 1,800 A shares into 2.7 million B shares and immediately earmarking them for four family foundations: 1.5M to the Susan Thompson Buffett Foundation and 400K each to the Sherwood, Howard G. Buffett and Novo foundations. He explained the practical reason for moving to B shares and the timing, citing his age and his children’s trusteeship window.
Buffett also confirmed Greg Abel as Berkshire Hathaway’s CEO effective year-end and said he will step back from public-facing duties while continuing his Thanksgiving letter tradition. The message mixes this major corporate and philanthropic news with memoir-style stories about Omaha, gratitude for those who supported him, and examples of how luck and place shaped his life.
He offered sober business warnings — especially about CEO impairment and the unintended effects of pay disclosure — and a philosophical closing: accept limits, acknowledge luck, improve steadily, and live so your obituary reflects kindness and integrity."
