tag:blogger.com,1999:blog-6398232680738279469.post4586792751896424785..comments2024-03-12T07:30:17.846-07:00Comments on The Tax Times: Surrendering Green Card Not Expatriation For Tax Purposes?Ronald A. Marini, Esq.http://www.blogger.com/profile/14304486100168506240noreply@blogger.comBlogger1125tag:blogger.com,1999:blog-6398232680738279469.post-7692946270977092092016-04-29T11:21:48.193-07:002016-04-29T11:21:48.193-07:00The decision highlights just how easy it is to bec...The decision highlights just how easy it is to become a “covered expatriate” simply by failing to certify tax compliance for the five tax years preceding the year of expatriation.<br /><br />The Tax Court concluded that the Taxpayer was a “covered expatriate” for US tax purposes because he failed to certify US tax compliance for the five years before expatriation. The US Department of Treasury is authorized to issue regulations, including specifying the required evidence of such compliance. No regulations had been issued, but the IRS had promulgated IRS Notice 2009-85, 2009-45 I.R.B. 598 (the “Notice”) requiring certification of compliance by filing IRS Form 8854. The Taxpayer failed to file IRS Form 8854.<br /><br />Furthermore, the IRS had also provided evidence that the Taxpayer did not file all of his required US federal income tax returns or pay all of the US federal income taxes owed for the five years prior to his expatriation. <br /><br />Thus, the Tax Court concluded that the Taxpayer “could not have certified that he had been in tax compliance for the five years before expatriation” even if he had filed IRS Form 8854.<br /><br />Ronald A. Marini, Esq.https://www.blogger.com/profile/14304486100168506240noreply@blogger.com