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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 vs Dixon is an ongoing US tax court case between an Australian resident US Person and IRS. This case is scheduled to go to court in late Sept 2020. Amongst other things, this case is worth monitoring as the IRS has reserved the right to rule on the taxation of Australian Super. If they do this, it may be the first official IRS position on US taxation of Australian Superannuation.

Tax Court case Dixon vs US:

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

Articles in SMSF Adviser:

• https://www.smsfadviser.com/news/18022-dixon-case-could-see-super-taxed-in-us
• https://www.smsfadviser.com/news/18640-dixon-super-claim-dismissed-by-us-court (Court of Claims case dismissed, not Tax Court case)