Here is something you need to see and understand, just so you can comprehend the full cycle of events that will happen to you if you choose to give up your green card or your U.S. citizenship and fully log out of the U.S. tax system.
If you are someone called a “covered expatriate” (basically someone with a net worth above $2 million who is either a citizen of the United States or has had a green card for at least 8 years), you will go through a procedure with the Internal Revenue Service to terminate the ability of the United States government to tax you. You pay an exit tax. At the end of this process, your name will be published.
Here, for your reading enjoyment, is the list published by the IRS for the third quarter of 2009. I’m not going to make this a regular feature of the blog. The point is to show you what you will be temporarily famous when you terminate your U.S. residency or citizenship.
(If you don’t meet the criteria for being a “covered expatriate” you can get out of the U.S. with some paperwork but no tax cost and no publicity. You won’t be on this list.)
The Notice is published after the jump.
Quarterly Publication of Individuals Who Have Chosen
To Expatriate, as Required by Section 6039GRelease Date: NOVEMBER 19, 2009
DEPARTMENT OF THE TREASURY
Internal Revenue Service
SUMMARY: This notice is provided in accordance with IRC section 6039G, as amended by the Health Insurance Portability and Accountability Act (HIPAA) of 1996. This listing contains the name of each individual losing their United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending September 30, 2009.
Last name First name Middle Name/Initials Alkalbani Saeed Saleh Anderson Stefanie Andrea Arnold Richard Lee Batchelor Nicholas David Bellm Diane Bellm Mark James Berson Alan Charles Bonelli Ann Pauline Bosch Maya Giselle Boutros Joanne Lee Brennan Michael John Bresnahan Sean Patrick Bucher Nicole Shelley Burns Sara Hamlyn Chan Andrew Kwan To Chan Tung Moe Chang Herman Hsiu Guo Chau Puiman Chazot Christophe Edge Chen Chih-Ming James Chen Margaret Sai Man Cheng Dorian Pui Yin Cheng Kit Heng Wong Cheung Allan Chiwan Cho Kyu Hwan Choi Joel Will Chung Jane Chu-Yip Pancy Siu Ling Corbin Susan Loviska Cornell Wade Hampton Cornwall John De Cocinis Mark John De Latour Michael Christopher Effeney Susan Margaret Pond Egli Vanessa Darcie Ehrhart Timothy Lee Feitknecht Andreas Jurg Firmenich Frederic Alexandre Fleming Robert Helmut Flores Eduardo Fong Cecilia Foo Foo Allison Wei-Qian Forrer Thomas James Fournier Frances Margaret Ghani Ashraf Granger Janis Ellen Guardia Gilberto Jose Gutowski Charles Gregory Hager Edward Han Jin Hee Heitmueller Jan Christoph Ho Benedict Sze Man Ho Warren Weilien Hon Kenneth Sau Yee Hood Russell William Hung Hak(Nak) Fu Hung Marvin Ming-Kei Hussey Martin John Im Kaiser Islam Anisul Jen Stephen Li Jeong Daniel Eui Jessee Derek Talbert Joseph Emma Catherine Kim Dong Jin Kim Min Soo Kim Sol Ha Kinne Judd Clark Kirsch Gorm David Lai Aida Langhammer Mark Richard Larsen James Gregory Laursen Kristin Leigh Law Wilson Wai Shan Lee Andy Hung Kee Lee Jae Choon Lee Ki In Lee Kihwang Lee Maureen Lam Lee Norman Tak Lee Lii Mark Ming Shing Lim William Ooi Lee Lo Lois Yick Sze Long Stephen Thomas Machinena Fernando MacMeekin Scott Wright Mahbubani Kishore Richard Maira Arun Nath Marrs Sr David Michael Martin Christina Carol Marx Birgit McCamish Julie Ann Meersman Jane Gay Morgan Kate Louise Morgan Miranda Elvira Moss Max Nakagawa Makoto Nauer Philip Jacques Ng Chun Wah Ng Edwin Sai Wah Ng Lily Ng Sarah Ming-Yuen Nylund Richard Alan O’Donnell Brian Ofer Olivia Kate Oren Michael Park Sung Soo Peng John Persson Bente Dagny Piasente-Foligno Massimo Pohan Annisa Larasati Poon Veronica Portlock Charles Christopher Potocki Tomasz Jan Pu Mark Siao Hing Pyen Kum Woo Rebaczonok-Padulo Michael Renner Scott M Roberts Steve Roux Romulo A Rutledge Gregory Karl Saba Hafid Mekki Salas Henrique Fernando Salathe Heidy Sandrin Eric Lee Schindel Peter Hyde Schneider Kai-Niklas A Seo Albert Minwoo Shen Anita Lai Luen Law Shir Bemellah Sincebaugh Yeon Hee Slater Michael D Sroka Robert John Stamp Josiah Richard Stanton Raymond Clifford Stemple Stewart David Suh Nam Jin Maria Takahashi Makoto Tam Siobhan Shiu Wun Tenerelli Dean Philip Thatcher Marianne Laura Thompson, III James E Tien Osmund Chung Yu Udy Anne Benua Venit Alexander Maria Villalobos Chun Hui Wang Austin Jesse Weiss Charlotte Rubel Wild Roland Oliver Wong Bill Yim-Chi Wong Jeffrey Mark Woodburn John Andrew Wu Ingrid G Wu Madeline Wu Veronica Shao-Ching Yang William Chunsu Zhang Wanjuen Zukier Hersz Dated: October 29, 2009.
Angie Kaminski,
Manager Team 103, Examinations
Operations — Philadelphia
Compliance Services.
Why doesn’t the IRS publish a list of people who don’t pay their taxes instead of this sour grapes exercise. I’m afraid the non-payment list would take up a few GBs of storage space.
The IRS publishes that list because they are required to publish it each quarter, as a result of the 1996 Health Insurance Portability and Accountability Act. If you read the text of the congressional speeches, favoring those lists, you’ll find that the intended purpose of those lists was to shame or intimidate US citizens from renouncing their citizenship. They obviously had exactly opposite of the intended effect, since far more people are now leaving. For more info on the “Taxpatriate Lists” and links to every one of those quarterly lists, see http://www.actionamerica.org/taxecon/taxpats.shtml