The American Jobs Creation Act of 2004 signed by President Bush on Oct. 22 expands the number of people subject to the 10-year expatriation tax after they renounce their U.S. citizenship or end their long-term residency. It also expands the amount of information expatriates must provide to the federal government and increases the number of years they must provide that information.
The new law fails to resolve one of the more troublesome questions in expatriation law: Does the so-calle
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