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Various references to leave in or draw from

• Blog: Even the IRS is Confused About Australian Superannuation Accounts, 31 March 2016
• Australia - Dealing with Superannuation
• U.S. Taxation of Australian Superannuation Fund, Roy Berg, 22March 2016
• "Hey American Abroad, Do You Really Want to Make that Pension Contribution?"
• IBS Comment re Superannuation fund: IRS Private Letter Ruling 201538007 - read Karen's comment afterwards
• Roy Berg et al paper on Superannuation(broken link - article was published in TaxNotes International, vol 84 No 2, Oct 10, 2016, p. 177)pdf
• Rehash of the Berg et al paper above
• Castro, John A. (2018) "U.S. Tax Treatment of Australian Superannuation," Nevada Law Journal Forum: Vol. 2 , Article 6.
• Blum, C. (1996). U.S. income taxation of cross-border pensions. Florida Tax Review, 3(6), 259-366.
• Blum, C. (2015). Migrants with retirement plans: The challenge of harmonizing tax rules. Florida Tax Review, 17(1), 1-44.
• Residency and bringing superannuation to Australia

• Is Super equivalent to Social Security?
• When Tax Professionals Disagree
• Crowd sourced list of US tax preparers treating super as social security http://tinyurl.com/super-is-ss

Brager Tax Law requested documents from the IRS under FOIA. Here is what they found:

• Blog post describing request
• Links to IRS documents on foreign retirement plans
  • Advanced Technical Training for Revenue Officers - Abusive Tax Schemes
  • LB&I International Individual Compliance
  • Offshore Collection Techniques for ATAT ROs
  • Global Collection Issues
  • Redacted - Offshore Course 31629
  • SBSE ADV Tech 2 Binder
  • CPE Topics Binder

→ I've downloaded all of the documents - just need time to upload and link here so that we have access even if Brager's site is taken down. ~Karen

Tax Court case Dixon vs US:

• Tax Court Docket
• Taxpayer's Petition
• IRS Answer