Ethics and the Obligation to Report Tax Misconduct, by Frank Agostino, Esq. and Andrew Lendrum, Esq.

Ethics and ethical obligations apply to judges and attorneys and require them to report misconduct by any member of the legal profession. In New Jersey, the duty has been extended to require courts to report misconduct by litigants and witnesses. The court in Sheridan v. Sheridan famously wrote that “[i]t is every citizen’s duty to uphold the law….” This article reviews what this duty means for New Jersey courts and the officers that appear before them. …

IRS Form 8854–Initial and Annual Expatriation Information Statement: Renouncing U.S. Citizenship, Expatriation Tax, and IRS Relief Procedure, by Frank Agostino, Esq. and Inhyuk Yoo, Esq.

The United States (“U.S.”) taxes the worldwide income of its citizens and resident aliens (including undocumented workers). For non-US residents, the cost of complying with these requirements is not insubstantial. These taxpayers believe that the increased information sharing resulting from the Foreign Account Tax Compliance Act (“FATCA”) will allow the IRS to impose draconian civil and criminal penalties against taxpayers that ignore the reporting requirements. …

Surrendering Your Green Card—Understanding USCIS Form I-407: Record of Abandonment of Lawful Permanent Resident Status, by Frank Agostino, Esq., Inhyuk Yoo, Esq., and JaeYoung Song, J.D.

The U.S. has a large immigration population, and a steady number of foreign nationals obtain lawful permanent resident status each year. Based on the Annual Flow Report of Lawful Permanent Residents issued by the Department of Homeland Security (“DHS”), 1,127,167 persons obtained lawful permanent resident status in 2017. Approximately 1 million individuals each year obtained lawful permanent residency in the past decade. …

Questions and Answers from Pathways to U.S. Tax Compliance & Renunciation Solutions for U.S. Citizens Living in Canada, Windsor Canada, by Frank Agostino, Esq., Ruchita Oza, LL.B, LL.M., and JaeYoung Song, J.D.

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