Source: http://citizenshiptaxation.ca/solving-u-s-citizenship-problems-with-special-guest-andrew-grossman-montreal-monday-december-5-2016/
Timestamp: 2019-04-24 09:51:57+00:00

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Some of you may have attended one of the earlier meetings where Andrew & John collaborated. This interesting interview followed the session in Montreal in March 2014 at the Faculty Of Law at McGill University.
The video, as well as the excerpts below attest to the fact that there is likely no one better qualified to comment on the issues affecting American expatriates today.
Colleagues and I have written on this subject over the years. I have also noted that the IRS and the State Department seem not in accord as to the effect of judicial retroactive restoration of citizenship (Afroyim, Terrazas, etc.): international law seems not to allow non-consensual attribution of citizenship other than at a time of birth, adoption or (less commonly now) marriage. In the past, certain Argentine and Israeli laws have been called into question and changed. It seems to me that the IRS does not pursue persons with doubtful nationality status, although in the current culture that hasn’t stopped banks from at least initially refusing accounts from some who lost, or never had, US nationality but do not possess a CLN.
The curious 1989 cross-border collection case you allude to is Van deMark v. Toronto-Dominion Bank and can be found here.
The claim was for tax due from a deceased father and seems to have involved “transferee liability”. The bank had to pay out twice: once to the IRS from its NY correspondent and once from Canada to its depositor.
Retroactive tax laws, and, ironically, criminal offenses that depend on them, are more likely to pass judicial muster (human rights, constitutional rights, vested interests) than other laws. But this is not an unlimited tolerance: see Chua v. Canada (Minister of National Revenue).
The debate on such expansion of the extraterritorial reach of taxation has scarcely taken into consideration important conflicts in nationality law, private international law, bankruptcy law, national tax-deferral and –sparing concessions, characterization 6, tax years 7, concepts of status, entity8 and title. 9 Nor has it addressed the constitutional 10 and public policy aspects generally, including what may prove to be true conflicts of governmental interests. Indeed, to the degree that taxpayer intent bears upon taxability, cross-border consistency may be particularly difficult to achieve.11 As will be shown, both rejection of the so-called “Revenue Rule” and its application can give rise to situations of undue hardship.
The recognition of tax levies and liens across sovereign boundaries is likewise open to doubt. While an IRS tax lien attaches worldwide to all assets of the debtor, in the absence of in rem jurisdiction, its enforceability depends upon coercive power over the person having effective control.
Please make time in your busy lives to come and hear what will likely be one of the most important sources of information you will ever come across. All are welcome – please bring along your family and friends.
Andrew Grossman is a retired U.S. Foreign Service Officer who served in Seoul, Abidjan, London, Tehran, Algiers and Geneva. He holds the degrees of B.A. in Economics (Clark), LL.B. (Columbia), M.A. in L.I.S. (University College London) and of Licencié en droit européen et international, Maître & Docteur en droit (Louvain) and he is a member of the New York and District of Columbia Bars. He lives in London where he writes on private international law issues, especially in the fields of personal status, insolvency and tax.
an income tax, and credit denied: Rev. Rul. 76-536 (Irish wealth tax) citing Biddle v. Commissioner, 302 U.S.
timing in relation to a Canadian statute of limitations and method of accounting, see Coulter Electronics, Inc. v.
C.I.R., T.C. Memo 1990-186, aff’d 943 F.2d 1218 (11th Cir.) .
the UK tax year, April 6 of one year to April 5 of the next (reflecting its origins in the ecclesiastical calendar).
definitions of “tax year” on the taxation of employment.
8 Liechtenstein Stiftung as trust: Estate of Swan v. Commissioner, 24 T.C. 829 (1955), acq., 1956-2 C.B.
910 David Schmudde, Constitutional Limitations on State Taxation of Nonresident Citizens, 1999 DET.
353 387 U.S. 253, 268 (1967).
354 444 U.S. 252, 260 (1980).
and Benner v. Canada (Secretary of State),  1 S.C.R. 358.
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