To date, there have been numerous indictments of non-U.S. resident persons in the “offshore financial account world” which has been a great focus of the U.S. federal government starting in 2008. An updated list of indictments of these persons can be found at Jack Townsend’s federal tax crimes blog here where he keeps a spreadsheet of cases.
To date, the author is not aware of any tax indictments (solely based upon a tax crime) of any United States Citizens or LPRs who have lived most all of their lives overseas. Is this an anomaly? Will the government be interested in bringing criminal charges against non-resident USCs or LPRs in the future?
Those persons living outside the U.S. who have been indicted (typically for conspiracy/aiding and abetting charges) have been so-called enablers; non-U.S. bankers, lawyers and accountants. Some of these cases can also be reviewed at at the federal tax crimes blog of Jack Townsend, which is the most comprehensive source of this information.
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