#1 It’s Time to Consider Litigation Against U.S. Citizenship-based Taxation

As interest in a possible CBT suit grows, we would like to discuss CBT as an issue in and of itself, as raised in this series of posts “Cook v Tait 1-23.”

These will be available online at:


Over the last few years, some of these have been posted at Brock, some at https://renounceuscitizenship.wordpress.com while others have appeared elsewhere.

We are close to announcing that a lawsuit will be filed (not necessarily by Brock or not necessarily the Alliance for the Defence of Canadian Sovereignty) but by a small group of individuals who feel this is absolutely necessary in order to cut at the heart of/the source of, how the US abuses the lives of expats and their families. We really want to know your thoughts, opinions, suggestions and ideas on exactly how this affects your life.

Please send your submissions to cbtlawsuit@gmail.com


We see this as an extension of what we fondly call “The Book.”

CBT in and of itself, may not be unconstitutional. What what we believe IS unconstitutional are aspects of CBT that are in violation of the 14th amendment and Afroyim v Rusk (1967) and other specific sections of the U.S. constitution.

The Supreme Court of the United States has made it clear that:

1)U.S. citizenship belongs to the person; and

2)The U.S. Government may not directly “strip” people of their U.S. citizenship without their consent; and

3)The U.S. Government cannot make laws or engage in conduct which results in the “forcible destruction” of citizenship.

i.e., the U.S. government cannot take actions that are cause for the loss of citizenship. We have more than aptly demonstrated that the US is indeed, doing exactly that (via our Senate Finance Committee submission).

It is perfectly clear that the U.S. Government is forcing people to renounce their U.S. citizenship. This is the result of: unjust taxation policies, unreasonable, unfair and unjustifiable reporting requirements (not to mention the cost) and FATCA induced bank account closures. To be clear: it’s becoming almost impossible to live as a U.S. citizen (tax compliant or not) outside the United States.

We are not going to wait and decide based upon any recommendations that the Senate Finance Committee may advise (due by the end of May). Even if they do decide to recommend a move to RBT for individuals, it is not at all a certainty that it will result in the appropriate legislation. We know some Republicans feel they cannot work toward legislation until there is a sitting Republican president. That is not assured and again, if it does happen, will not take place until after Jan 2017. That adds nearly two more years to the 5 expats have been fighting this situation. We see no particular advantage in waiting to launch this suit.

Please pass this information on by sharing in Facebook, tweeting in order to continue reaching out to the many who still are unaware of what is happening.

We also will be available at:

Twitter: @citizenshiptax
www.facebook.com/CitizenshipTaxation (page)