2012 Aug 31 – IRS

 
Instructions for new streamlined filing compliance procedures for non-resident, non-filer U.S. taxpayers
IRS (31 Aug 2012)

http://www.irs.gov/uac/Instructions-for-New-Streamlined-Filing-Compliance-Procedures-for-Non-Resident-Non-Filer-US-Taxpayers

“This procedure is available for non-resident U.S. taxpayers who have resided outside of the U.S. since January 1, 2009 and who have not filed a U.S. tax return during the same period. These taxpayers must present a low level of compliance risk as described.”
 

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2012 Aug 29 – Moody

 
Kim G.C. Moody / Roy A. Berg
Tax in Canada and the US: the differences that really matter
Moodys Tax Advisors (29 Aug 2012)

http://www.moodystax.com/moodystax-blog/21-us-taxation-services/200-tax-in-canada-and-the-us-the-differences-that-really-matter.html

The authors highlight seven separate points as key differences:  (1)  Taxation of individuals  (2)  Estate tax  (3)  Corporate taxation  (4)  Foreign reporting requirements  (5)  Double taxation  (6)  Variations in exit/departure tax  (7)  Status of paid tax preparers. Item 5 provides a link to another essential posting of theirs that has continuing value (and so is featured in the selective reading list appended to the Start Here section). Item 7 provides the fact that “according to the IRS there are only 2,392 such [qualified] individuals in all of Canada.”
 

2012 Aug 22 – Berg

 
Roy A. Berg
IRS says FBAR penalties not collectible under Canada-US Treaty?
Moodys Tax Advisors (22 Aug 2012)

http://www.moodystax.com/moodystax-blog/21-us-taxation-services/196-irs-says-fbar-penalties-not-collectible-under-canada-us-treaty.html

Canadian tax professionals pursue verification of Canadian government claims that IRS had confirmed that FBAR penalties would lie outside the scope of the Canada-US treaty — and find no supporting evidence.
 

2012 Aug 16 – Current

 
Current relinquishment cases in Canada demonstrate the need for guidance
Flott & Co (16 Aug 2012)

http://www.accidentaluscitizen.com/current-relinquishment-cases-in-canada-demonstrate-the-need-for-guidance/

A law firm specializing in United States citizenship issues describes two Canadian cases where US officials seemed less than clear and efficient in handling relinquishments.
 

2012 Aug 13 – Gifford

 
James Gifford
Why Canadian residents may soon owe tax to the IRS
Moodys Tax Advisors (13 Aug 2012)

http://www.moodystax.com/moodystax-blog/14-international-tax-general/194-why-canadian-residents-may-soon-owe-tax-to-the-irs.html

Expiration of current taxation provisions and/or the budgetary situation of the United States make it possible, even likely, that Canadian residents subject to US taxation will soon owe taxes to the United States.
 

2012 Aug 2 – Saunders

 
Laura Saunders
The renouncers: who gave up U.S. citizenship, and why?
Wall Street Journal (2 Aug 2012)

http://blogs.wsj.com/totalreturn/2012/08/02/the-renouncers-who-gave-up-u-s-citizenship-and-why/

Saunders has put time and effort into trying to get a handle on the latest quarterly list of persons abandoning U.S. citizenship. The closing two paragraphs aptly focus on a case motivated by “frustration with paperwork generated by a flurry of new laws aimed at policing offshore accounts.”