Internal Revenue Service (IRS) Expatriation Tax – Internal Revenue Service Publication 519, U.S. Tax Guide for Aliens Form 8854, Initial and Annual Expatriation Information Statement, and its Instructions Notice 2009-85 Internal Revenue Manual – 20.1.9 International Penalties (Cont. 1) Internal Revenue Manual – 21.8.1 IMF International Adjustments … Internal Revenue Manual – 5.6.1 Collateral Agreements and Security Type Collateral Share this: