List of 460 people who expatriated in Q1 of 2012


Posted by:
Phil Hodgen

Written on:
April 28, 2012

Posted in:
Expatriation

The list of former citizens and long term residents is here. The total is 460 for the first quarter of 2012.

The list is discussed on the Isaac Brock site, including some omissions.

I think the explanation for the omissions is in the careful wording at the top of the list:

This notice is provided in accordance with IRC section 6039G of the Health Insurance Portability and Accountability Act (HIPPA) of 1996, as amended. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending March 31, 2012. For purposes of this listing, long-term residents, as defined in section 877(e)(2), are treated as if they were citizens of the United States who lost citizenship.

The emphasized text tells it all. This is the list people that the Secretary (of the Treasury) heard about in January, February, and March of 2012. It is not the list of people who actually terminated their citizenship or green cards in the first quarter.

I happen to know several people who pulled the plug in Q1 of 2012. They are our clients. They won’t file their final tax returns–with Form 8854 attached–until sometime in 2013. Filing tax returns is the way you notify the Secretary of the Treasury of anything tax-related.

So even though our clients are former citizens at this time, the much-maligned Treasury Secretary legitimately has no clue about these people. And he won’t know until next year. Therefore they are not on this list.

List of 460 people who expatriated in Q1 of 2012 by
  • http://isaacbrocksociety.com Peter W. Dunn

    Phil: I published my CLN at Isaac Brock. My date of expatriation: 28 February 2011. I’ve never been on the list. My expatriation was approved 29 February 2012. Why are the dragging their heals? My case was open and shut: I have lived outside the US since 1986; I’ve obtained Canadian citizenship with the intent to relinquish; I informed the Toronto Consulate at the earliest opportunity and turned in my US passport to them. My entire life is in Canada. So this does indeed suggest that they are not very efficient about the expatriation data. I think that this bottle-necking at State is why expatriations have not yet happened en masse in Europe. As of yet, I think the majority 1 million or so US expats in Canada, do not yet realize why they must relinquish. But let’s just make a little crackdown at the border. The US just has to start turning CDN passports away (because of US birthplace) or arresting tax “evaders” who haven’t “come clean” and that will send chill in relations between Canada and the United States. Then you might start see a sudden surge in expatriations. By that time, I will have set up my expatriation consulting business.

    • http://hodgen.com/ Phil

      Peter,

      Then I have no explanation for why they left you off the list. Once paper hits the hands of the IRS (in the form of your exit year tax return) the “Secretary” has “notice.”

      There probably are some inefficiencies at the IRS. *ahem* :-)

      So perhaps you are right that they have your tax return with the magic Form 8854 attached — so the Secretary of the Treasury had notice — yet they goofed up and did not publish your name.

    • http://isaacbrocksociety.com Peter W. Dunn

      @Phil Thanks. I think the explanation could be that the Secretary did not receive the information from State in a timely manner. I contacted the Consulate in Toronto on April 10th, and they acted as if they had just received the approval.

  • http://isaacbrocksociety.com Peter W. Dunn
  • Tim
    • http://isaacbrocksociety.com Peter W. Dunn

      Thanks Tim. Exactly right.

  • D.
    • http://hodgen.com Phil Hodgen

      @D,

      From experience and comments from others, it seems to me that the Embassy in Bern is doing an excellent business in expatriations and has a long waiting list for an appointment.

      I think this will only continue, what with FATCA etc. The IRS seems to have lost sight of its original Quest — people committing serious tax evasion. The Service has succumbed to inevitable mission creep. It takes strength of character and purpose to stay focused.