If A U.S. Citizen Is Stripped Of His Citizenship, Will He Be Subject To the Exit Tax Regime?

July 12, 2025 - Participants include:

 

Virginia La Torre Jeker - @VLJeker

 

John Richardson - @ExpatriationLaw

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Introduction:

The Trump administration has served notice of its focus on stripping certain U.S. citizens of their citizenship. This comes on the heels of increased aggression toward Green Card holders. Both citizens and Green Card holders are subject to punitive taxation on the loss of their status.

Today (July 12/25), Virginia published a fascinating article in Forbes where discusses what could happen if a naturalized citizen is denaturalized. The immigration consequences are understood. What are the tax consequences of a U.S. citizen being denaturalized. What are the tax consequences of a a Green Card holder losing his/her immigration status?

This raises questions of great interest. This podcast is a supplement to Virginia's Forbes article describing how this could work.

https://www.forbes.com/sites/virginialatorrejeker/2025/07/12/bombshell-denaturalized-citizen-forced-to-exit-cant-escape-exit-tax/

 

AI Description:

 

"Welcome to our latest podcast episode where tax attorney Virginia LaTorre Jeker joins John Richardson to discuss a pressing issue: the U.S. government's efforts to revoke citizenship of naturalized Americans. While this may initially seem like an immigration issue, Virginia highlights the intertwining of tax and immigration laws, focusing on the possible tax implications for those who face denaturalization.

The conversation navigates through the complexities of what losing U.S. citizenship means under expatriation (877A Exit Tax and 2801 Covered Gift) rules, exploring how these individuals face potential exit taxes. Virginia sheds light on how the tax code distinctly imposes punitive taxes on the  loss of U.S. citizenship, raising intriguing questions on the potential financial burdens, not just for those being denaturalized, but also for their families."

We delve into real-world scenarios, legal precedents, and hypothetical situations to provide a comprehensive look at this multifaceted topic, tailored for both tax professionals and the general audience. Tune in for insights that may redefine the way you see the intersection of immigration and tax laws."