Balancing Taxation and Religious Freedom, by Frank Agostino, Esq. and Eugene Kirman, Esq.

The Free Exercise Clause of the United States (“U.S.”) Constitution (“Free Exercise Clause”) protects the exercise of religion. The Religious Freedom Restoration Act (“RFRA”)4 strengthens this protection.5 Subject to exceptions discussed below, RFRA prohibits the federal government, including the Internal Revenue Service (“IRS”), from substantially burdening a person’s exercise of religion. This article reviews RFRA and the RFRA issues arising in IRS examinations.

Sailing Permit IRS Form 1040-C, U.S. Departing Alien Income Tax Return, and IRS Form 2063; by Frank Agostino, Esq. and Inhyuk Yoo, Esq.

Alien individuals might need permission from the Internal Revenue Service (“IRS”) before departing from the United States (“U.S.”). To leave the U.S., such individuals may be required to obtain a certificate of compliance from the IRS under Section 6851(d) of the Internal Revenue Code (“IRC” or the “Code”). The purpose of this article is to explore the Certificate of Compliance requirement and provide detailed information on who must and how to obtain a Certificate from the IRS, as well as to promote the tax compliance of alien taxpayers.

United States Tax and the Accidental Americans, by Frank Agostino, Esq. and JaeYoung Song, J.D.

Many tax professionals receive calls from offshore taxpayers identifying themselves as “Accidental Americans.” These taxpayers ask whether they must reply to correspondence from the Internal Revenue Service (“IRS”), comply with the Foreign Account Tax Compliance Act (“FATCA”), or pay income taxes to the United States (“U.S.”). This article discusses the tax obligations “Accidental Americans” face and options available to address their status as U.S. taxpayers.

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