Will the IRS simply select the list of published former citizens for tax audits?
Will the IRS simply select the list of published former citizens for audits? It is a simple process for them to cross reference the names that are published.
The complete set of lists going back to the mid-1990s can be reviewed here. Quarterly Publications.
The IRS does not have to wait for IRS Form 8854 to be filed by the former USC.
See an earlier post regarding IRS CI activity in this area: This is a bit of a Bombshell – If the IRS Criminal Investigation (“CI”) is investigating U.S. citizens renouncing their citizenship?
A later post will discuss methods by which the IRS may be identifying long-term lawful permanent residents (LPRs) who have formally (or informally – by operation of law) abandoned their LPR status for tax purposes. The list of LPRs is NOT provided in the quarterly publications list that list USCs; and it is not as simple of a process for the selection and identification of LPR taxpayers for audits, reviews and investigations by the IRS.