Tax Compliance

Congress passed largest federal tax reform since the 1986 TRA – key provisions can impact “expatriates” –

By · January 16, 2018 · Updated June 3, 2026

I have not devoted the time to post regular blogs these last few months.

Now that we have major tax revisions to the U.S. federal tax law (many that can impact Trendline Included - USC Annual Renunciations - 2000 through 2015various individuals who are considering renouncing their U.S. citizenship or abandoning their U.S. lawful permanent resident – LPR – immigration status), I will find some more time to identify key provisions and provide some observations.

As always, the federal tax law is complex and these posts do not represent formal legal advice to anyone who might read them.  Do get proper advice from a qualified tax professional to help you navigate your particular circumstances.

Patrick W. Martin

Patrick W. Martin

U.S. International Tax Lawyer · Shareholder, Chamberlain Hrdlicka

Patrick W. Martin is a U.S. tax lawyer licensed in California, Texas, and Washington, D.C., with 32+ years advising on the tax consequences of renouncing U.S. citizenship or abandoning lawful permanent residency. He served as lead counsel in Aroeste v. United States, the landmark federal case on green card holders, tax treaties, and the exit tax. Best Lawyers in America® (Tax Law), 2015–2025.

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