Laura explains that "For those born or naturalized in the United States, citizenship exists independently of any governmental authority. Fourteenth Amendment citizenship belongs to the individual, and only to the individual. It does not belong to anyone else...
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...Most Serious Problem Number 9 spotlights the difficulties faced by overseas taxpayers as one of the most serious problems of US tax administration.
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Also check out Laura's earlier article, "Taxpayer Advocate to IRS: Your Task Is To Administer a Worldwide Tax System. Do It", which examines the National Taxpayer Advocate’s 2025 Annual Report to Congress...
https://t.co/j4fuldaELu
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@AARO director and tax committee chair Laura Snyder has authored a newly published article "Taxation Affects 14th Amendment Citizenship: A Critical Lesson":
https://t.co/UX1OfveuBp
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Perspective: @TAPInternation examines how citizenship-based taxation violates 14th Amendment citizenship and explains the danger not just for overseas Americans but for all in delegating matters of constitutional rights to the Joint Committee on Taxation. https://t.co/3JgUtiTCJX
No governmental unit or anyone else may impose any obligation that shifts, cancels, dilutes, destroys, abridges, or affects citizenship. And yet, it's clear that Americans abroad are second-class citizens. Read Laura's full article here: https://t.co/VY0wVWaiwT.
Laura argues that this occurs in violation of the 14th Amendment, which guarantees citizenship to every person born or naturalized in the United States. As the U.S. Supreme Court held in Afroyim v. Rusk, the 14th Amendment completely controls citizenship, placing it beyond the power of any governmental unit or anyone else to destroy.
Laura bases this analysis on recent comments by none other than the IRS’s own National Taxpayer Advocate (NTA). In her recent report to Congress, the NTA, Erin Collins, makes clear that citizenship-based taxation has a profound effect on overseas Americans, including driving many to renounce U.S. citizenship “to escape the complexity.”
In a recent, eloquent article for Tax Notes, Laura Snyder, President of Stop Extraterritorial American Taxation and a TFFAA Board member, argues the IRS’s failure to administer a worldwide tax system raises constitutional issues and has serious repercussions not only for overseas Americans but also for the U.S. tax system as a whole. @WaysMeansCmte@WaysandMeansGOP@SenFinance@SenateFinance@YourVoiceAtIRS@RepLaHood@SenToddYoung https://t.co/kv8wW2Mndi
Podcast based onMarch 14/26"X Spaces Discussion": @TAPInternation@sdetreville and @ExpatriationLaw observe State Dept commentary recognizes that @citizenshiptax and #FATCA cause citizenship renunciation.
How can this admission best be used for advocay?
https://t.co/S3scUBs2ul
Citizenship-based taxation so full of democracy and self-determination that the National Taxpayer Advocate says to US expats to "comply" with a wink. 😉