Should IRS use Department of Homeland Security to Track Taxpayers Overseas Re: Civil (not Criminal) Tax Matters? The IRS works with Department of Homeland Security with TECs Database to Track Movement of Taxpayers
The Department of Homeland Security (DHS) uses the TECS database, which was originally managed and created by the Treasury Department as the Treasury Enforcement Communications System. This database allows the U.S. federal government to track the movement of people, funds and various transactions. It is now being used by the IRS to feed taxpayer data to the TECS as described in the IRS Internal Revenue Manual –
- The Treasury Enforcement and Communication System (TECS) is used extensively by the law enforcement community. This subsection discusses the information available on TECS. Items discussed include:
- description and purpose of TECS
- responsibilities for TECS
- information available from TEC
- Treasury Enforcement and Communication System (TECS) is a computerized information system designed to identify individuals and businesses suspected of, or involved in, violation of Federal law. Treasury Enforcement and Communication System is also a communications system permitting message transmittal between Treasury law enforcement offices and other Federal, national, state, and local law enforcement agencies. The TECS provides access to the FBI’s National Crime Information Center (NCIC) and the National Law Enforcement Telecommunication Systems (NLETS) with the capability of communicating directly with state and local enforcement agencies. The NLETS provides direct access to state motor vehicle departments.
- The responsibility for TECS lies both in Headquarters (HQ) and the field offices. The following subsections provide a brief description of these responsibilities.
- The Associate Director, Warrants and Forfeitures will be responsible for ensuring that all TECS entries meet authorized disclosure criteria.
- All fugitive entries will be made through HQ and all non-fugitive entries will be made through or authorized by the Associate Director, Warrants and Forfeitures.
- Headquarters is also responsible for conducting and coordinating periodic training for TECS operators, as well as providing operating instructions, including the TECS Operating Manual, at all locations, and additional instructions as needed.
- Each Resident Agent in Charge (RAC), Scheme Development Center (SDC), will be responsible for:
- designating TECS users and coordinating their training
- performing queries for field offices upon request, and reporting the results upon receipt of a TECS reply (either a HIT or a No Record) by telephone, transmission of the TECS hard-copy reply to the field office, or by attachment of the hard-copy reply to the primary investigation (PI) being evaluated
- The Special Agent in Charge (SAC) in each field office will be responsible for:
- designating a TECS Systems Control Officer (SCO) to assist other users and compliance functions in obtaining authorized data
- designating TECS users and coordinating their training
- disseminating written instructions to field office personnel regarding TECS query requests within the general guidelines as stated in this section
- providing HQ with a mailing list for their field office of direct distribution recipients of wanted circulars
- All information retrieved from TECS must be stamped OFFICIAL USE ONLY.
- The US Customs Financial Intelligence Branch (FIB) Financial Information Database provides information via TECS as follows:
- Form 4789, Currency Transaction Reports (CTR)
- Reports of Foreign Bank and Financial Accounts (FBAR), Treasury Form 90-22.1
- Form 8362, Currency Transaction Reports by Casinos (CTRC)
- Suspicious Activity Reports (SARs), Form TDF 90-22.47
See Also –
Why should the names of former U.S. citizens be published – especially if they have lived all of their lives in the U.S.?
Why should the names of former U.S. citizens be published – especially if they have lived all of their lives outside the U.S.? The law provides for publication (Section 6039G) and apparently there is no method by which they can be suppressed. Should Congress change this law?
Federal Benefits and Obligations – US Department of State – Will you lose your social security benefits? Will you lose access to medicare?
One very important consideration for all who are considering renouncing U.S. citizenship are the loss of U.S. federal government benefits. Will you lose your social security benefits? Will you lose access to medicare?
Federal Benefits and Obligations
Federal Benefits and Federal Agency Programs and Services for U.S. Citizens Abroad
Overseas Americans: Time to Say ‘Bye’ to Uncle Sam? – Wall Street Journal… What are the most important questions you must ask prior to renouncing U.S. citizenship or formally abandoning your lawful permanent residency?
by Laura Saunders Aug 17, 2013 – The U.S. tax code does allow taxpayers living overseas an exemption … It includes people born on U.S. soil as well as people born to U.S. citizens living abroad. … In 2010, Congress passed the Foreign Account Tax Compliance Act, … Important Fatca provisions have been postponed until July 1, 2014, but …
What are the most important questions you must ask prior to renouncing U.S. citizenship or formally abandoning your lawful permanent residency?
U.S. Citizens and Resident Aliens Abroad
If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.
When to File
If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.
If you are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date. However, any tax due payments made after June 15 will be subject to both interest charges and failure to pay penalties.
2014 Taxpayer Advocate Report – Re: Expanded Reporting Obligations and IRS Form 8938 (FATCA – specified foreign financial assets)
Important resources for United States international tax rules for those considering renouncing United States citizenship or lawful permanent residency.
This Blog is intended to provide general information about tax expatriation legal concepts under U.S. law to help readers better understand often very complex issues within the U.S. international tax field for citizens and lawful permanent residents. General legal information is not the same as legal advice, that is, the concrete application of law to a specific case with unique and particular facts.
Although the author has taken great care to make sure that the information contained herein is accurate and useful, it is necessary that you consult an experienced attorney to address any particular situation. Most importantly, if you are contemplating renouncing U.S. citizenship or formally abandoning your LPR status, you must get legal advice. This is a very important decision with a range of complex legal consequences.