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--- wiki:contents:us_tax:cbt [2017/11/21 07:53] – [Who is a US citizen?] fixed links and added more from Brock karen
+++ wiki:contents:us_tax:cbt [2018/05/28 02:09] (current) – [Compliance Issues] karen
@@ Line 11: / Line 11: @@
 IRS data on aggregate tax collected from filers of forms 2555 and 1116 is available [[https://www.irs.gov/uac/soi-tax-stats-individual-foreign-earned-income-foreign-tax-credit|here]]. Data on all taxpayers is available [[https://www.irs.gov/uac/soi-tax-stats-individual-tax-statistics|here]].
+FBAR - a history of FBAR penalties written in 2007: [[http://www.hbtlj.org/v07p1/v07p1_sheppard.pdf]]
 ====== Enforcement Issues ======
 This section is about issues around how the IRS enforces Citizenship Based Taxation on international individual taxpayers.
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 You can find the rules for citizenship by descent on the [[https://www.uscis.gov/us-citizenship/citizenship-through-parents|US Citizenship and Immigration Services website]].
-For those born outside the US who have never been registered as a US citizen, there is a rebuttable presumption of alienage (non-US citizenship). Discussed [[https://isaacbrocksociety.ca/2016/02/02/47148/|here on Isaac Brock]] with references. Further discussion on this topic can be found on the Issac Brock Society website [[http://isaacbrocksociety.ca/2016/01/16/born-abroad-to-us-citizen-parents-in-a-cookvtait-world-are-you-a-us-citizen-or-do-have-a-right-to-us-citizenship/|here]] and [[http://isaacbrocksociety.ca/2017/10/25/us-expats-given-hope-of-lower-tax-bills/comment-page-3/#comment-8036297|here]].
+For those born outside the US who have never been registered as a US citizen, there is a rebuttable presumption of alienage (non-US citizenship). Discussed [[https://isaacbrocksociety.ca/2016/02/02/47148/|here on Isaac Brock]] with references. Further discussion on this topic can be found on the Issac Brock Society website [[http://isaacbrocksociety.ca/2016/01/16/born-abroad-to-us-citizen-parents-in-a-cookvtait-world-are-you-a-us-citizen-or-do-have-a-right-to-us-citizenship/|here]] and [[http://isaacbrocksociety.ca/2017/10/25/us-expats-given-hope-of-lower-tax-bills/comment-page-3/#comment-8036297|here]]. Documented at [[https://fam.state.gov/FAM/07FAM/07FAM0080.html|7 FAM 085]] and [[https://fam.state.gov/FAM/09FAM/09FAM020201.html|9 FAM 202.1-2]]