Recent Articles re: Aroeste v. United States (Tax Treaty – Nonresident; Lawful Permanent Resident) – IRS Notice 2009-85 Lacks Authority
There have been numerous articles being written about the key case of the author (Patrick W. Martin) who has represented Mr. and Mrs. Aroeste for nearly 8 years.
See, in Aroeste v. United States, Case No. 22-cv-00682-AJB-KSC. Aroeste v United States – Order Nov 2023
Below are a list of these articles as of December 31, 2023:
Court addresses FBAR requirement for dual residents with treaty foreign residency
16 December 2023

United States – Individual Not Required to File FBAR Under U.S.-Mexico Treaty
GMS Flash Alert 2023-226

Mexican Treaty Dual Resident Scores Big Win in FBAR Dispute

Tax Notes International – FBAR Madness: We Need to Chat About Aroeste.

US Can’t Seek FBAR Penalties From Green Card Holder

Six Weeks, Three International Information Reporting Decisions

“Mexican Treaty Dual Resident Scores Big Win in FBAR Dispute,” Tax Notes

Six Weeks, Three International Information Reporting Decisions

Taxpayer Wins Big In Federal Court—Tax Treaty Governs FBAR Reporting

This entry was posted in 2023, FBAR and Title 31, Lawful Permanent Residents, Tax Compliance, Tax Treaties.