Citizenship Solutions

[citizenshipsolutions]

About The Expired U.S. Passport - Is It Proof Of U.S. Citizenship (Yes)? Can It Be Used As A Travel Document (No)?

Introduction There is no such thing as a small citizenship problem. In many instances the only thing worse than being a U.S. citizen is NOT being a U.S. citizen. Many individuals who have never lived in the United States are U.S. citizens. They endure the problems of U.S. citizenship taxation and restricted access to financial accounts (yes, in many instances U.S. citizenship can be a…

[citizenshipsolutions]

AARO To File Amicus Brief To Support Argument That FBAR Penalties May Violate 8th Amendment Prohibition On Excessive Fines

It is important that all #Americansabroad support @AARO in their filing an amicus brief to argue that #FBAR penalties (in certain circumstances) violate the 8th Amendment which prohibits the imposition of excessive fines. See below👎https://t.co/jqgoXnbAaZ — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) April 21, 2026 The AARO brief is for the benefit of ALL Americans…

[citizenshipsolutions]

You Know A Tax System Is Broken When People Fear Tax Compliance As Much As They Fear Noncompliance

When tax compliance is weaponized because of the "status" of an individual there is a risk in attempting compliance and a risk in non-compliance. The undocumented in the USA have a lot in common with US citizens outside the USA. (NYTImes.com gift article)www.nytimes.com/2026/04/14/u… — John Richardson (@expatriationlaw.bsky.social) 2026-04-17T12:52:36.628Z U.S. citizens living outside the United…

[citizenshipsolutions]

President Obama Confirms That Success In American Should Be Determined By Work And NOT By Accident Of Birth!

http://citizenshipsolutions.ca/wp-content/uploads/2026/04/ScreenRecording_04-17-2026-20-09-55_1.mp4 Does he not understand that U.S. citizenship taxation and FATCA penalize Americans based on an “accident of birth”?

[citizenshipsolutions]

Trump v. Barbara - Ending The "Birth Tourism" Presumption That Birth On U.S. Soil Is A Sufficient Condition For U.S. Citizenship

Prologue On Wednesday April 1, 2026 the Supreme Court of the United States will hear the “Trump v. Barbara” case. This issue is whether birth on U.S. soil is sufficient to confer U.S. citizenship regardless of the legal status of the parents. You can listen to the live argument on the Supreme Court site. It all takes place on Wednesday April 1, 2026 at 10:00 a.m. Eastern time. I will post the…

[citizenshipsolutions]

Some Americans Considering A Move To Canada May Already Be Canadian Citizens

An incredible opportunity for those who qualify for @Can_Citizenship by descent.https://t.co/zqfFgDdJJ4 — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) March 8, 2026 I just got off a call with a Canadian resident who wishes to renounce his U.S. citizenship. He is NOT a naturalized Canadian citizen. Rather he was born in the United States (making him a U.S. citizen) to a…

[citizenshipsolutions]

Bonjour Part 8 - Interpreting The Tax Treaty To Create Double Taxation Instead Of Eliminating Double Taxation

Introduction This is part 8 in a series of posts detailing the evolution of the “Elimination Of Double Taxation” clause in U.S. tax treaties. Some of the posts also discuss the Bruyea and Christensen cases which result in the double taxation of non-U.S. source investment income under the Internal Revenue Code. The first seven posts are found in Appendix B of this post. “Can’t see the forest, but…

[citizenshipsolutions]

AARO White Paper Explains Why The Voting Rights Of Americans Abroad Are Under Attack

Introduction The U.S. constitution does not give U.S. citizens a constitutional right to vote. Rules for and eligibility to vote are granted (or not) on a state by state basis. The voting “rights” of Americans abroad has been the subject of significant advocacy over the years. In January of 2024 I wrote an extensive post detailing the history of AARO’s advocacy in lobbying for voting rights for…

[citizenshipsolutions]

How Expatriation Affects U.S. Social Security Benefits - A Podcast With Virginia La Torre Jeker

#Podcast – @VLJeker and @ExpatriationLaw discuss how expatriation impacts U.S. Social Security benefits.#Citizenshipmatters – not all people are treated the same.https://t.co/vcKWkFh0ph — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) March 2, 2026 Introduction and purpose … Entitlement to U.S. Social Security (including spousal and survivor benefits) after expatriation…

[citizenshipsolutions]

Becoming A Citizen: For Some It's Letting Go, But For All It's Moving On

February 24, 2026 Honored to attend a Canadian citizenship ceremony today. Congratulations to 121 new Canadian citizens and their families. pic.twitter.com/h2NL9tDhek — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) February 25, 2026 Today was a special day. For me it was special because I was invited to be a guest at the official ceremony of a person taking the oath of…

[citizenshipsolutions]

Justice Warren's Dissent In Perez v. Brownell Supports Right To Renounce Citizenship

Introduction Former U.S. Supreme Court Justice Earl Warren wrote of the importance of citizenship and the meaning of citizenship in his famous 1958 dissent in Perez v. Brownell. I suspect that his dissent may be resurrected in 21st Century citizenship litigation. https://t.co/CuOwCv42hx — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) February 25, 2026 More and more U.S.…

[citizenshipsolutions]

FATCA Reporting, The Banks And Their U.S. Citizen Customers: The Saga Continues

Reposted with permission from The Isaac Brock Society. Some US taxpayers are beginning to receive letters from the IRS resulting from #FATCA bank account disclosures from foreign banks. The letters encourage compliance and have an educational tone. 👇 pic.twitter.com/PlMRd7aEA9 — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) February 23, 2026 In October I published a post…

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Restore U.S. Citizenship

Part 1 – Why have many U.S. citizens abroad relinquished their U.S. citizenship? FATCA was passed into law as part of the HIRE Act on March 18, 2010. FATCA caused (at least) three circumstances: First, many U.S. citizens living outside the United States have difficulty maintaining access to regular bank and financial accounts. This has caused great disruption and inconvenience in their lives.…

[citizenshipsolutions]

U.S. Supreme Court Strikes Down Trump Tariffs - Read The Decision Here

https://t.co/FWQyFrUPMU — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) February 20, 2026 The Supreme Court said President Trump's tariffs policies under IEEPA are unconstitutional, dealing a major blow to the president's signature economic policy. Chief Justice John Roberts wrote the 6-3 opinion. Justices Clarence Thomas, Samuel Alito and Brett Kavanaugh… — John…

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PFIC: Revenue Procedure 2026-10 - Making A Retroactive Qualified Electing Fund (QEF) Election

Introduction The 1986 PFIC rules created a new tax regime for U.S. investors in certain foreign corporations. Generally, the rules should be understood to mean: If you do NOT pay tax before having received a distribution (1295 QEF Election usually resulting in @DoubleTaxation ) you will pay… pic.twitter.com/0l8IHKatV5 — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw)…

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Part 56 - Professor Hank Adler - "When An Income Tax Is Not A Tax On Income" - The Moore Case

#Podcast – @ExpatriationLaw interviews Professor Hank Adler of Chapman U about his latest article in @TaxNotes: "When An Income Tax Is Not A Tax On Income" This is an aspect of the Moore case.https://t.co/eAFs2kI8Ow — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) February 6, 2026 On February 6, 2026 I interviewed Professor Hank Adler on his latest article in Tax Notes…

[citizenshipsolutions]

Authenticating A Document For Use Outside Of Canada

Introduction Canadian citizens or residents may need to prove the validity of Canadian documentation outside of Canada. Examples might include the need to prove the validity of a marriage certificate, birth certificate or any of a number of other documents. The purpose of this post is ONLY to alert you to the necessity of authenticating a document. It is also to distinguish the authentication of…