PREP Podcaster - ”Success Favours The PREPared Mind”

July 6, 2026 - AI generated from the following two sources: Current reality: https://citizenshipsolutions.ca/2019/03/12/the-united-states-imposes-a-separate-and-more-punitive-tax-system-on-us-dual-citizens-who-live-in-their-country-of-second-citizenship/   1776 - The origins of America:   https://web.archive.org/web/20260703132439/https://apps.bostonglobe.com/2026/07/storylab/250th-anniversary-bos...

July 2, 2026 - Participants include:   Virginia La Torre Jeker - @VLJeker   John Richardson - @ExpatriationLaw   On June 30, 2026 the IRS removed its " Delinquent FBAR Submission Procedures " page, ending the informal (guaranteed) penalty-free route for taxpayers who had only failed to file FBARs but otherwise reported and paid U.S. tax on foreign-account income. The change means taxpayers now fac...

June 10, 2026 - Podcast generated from this post at the IsaacBrockSociety.ca https://isaacbrocksociety.ca/2026/06/09/tracking-income-in-your-tfsa-isa-or-other-account-that-is-not-taxable-in-your-country-of-residence/ ______________________________________________   AI generated podcast and description:   "Tax Tracking Strategies for U.S. Citizens with Foreign Accounts 1 source·Jun 10, 2026   Ameri...

June 7, 2026 - More on Mr. FBAR   Podcast based on an old Phil Hodgen post from 2012 - Note how little has changed!   https://web.archive.org/web/20130813183109/https://hodgen.com/what-hath-god-wrought-fbar-edition/   AI generated "This source criticizes the aggressive enforcement of U.S. international tax laws, specifically focusing on the Foreign Bank Account Report (FBAR) and its impact on dual...

June 3, 2026 - AI Generated podcast from:   Why Treasury Should Exempt U.S. Citizens Resident Outside The United States From FBAR Filing - April 26, 2024 John Richardson, JD   https://citizenshipsolutions.ca/2024/04/28/why-treasury-should-exempt-u-s-citizens-living-in-other-countries-from-fbar-filing/   AI generated description:   "This source is an advocacy piece arguing that the U.S. Treasury sh...

March 26, 2026 - Participants include:   Virginia La Torre Jeker - @VLJeker   John Richardson - @ExpatriationLaw     John Richardson interviews U.S. tax lawyer Virginia LaTorre Jeker about the State Department’s reduction of the Certificate of Loss of Nationality fee from $2,350 to $450 (effective April 13, 2026) and what that change actually means in practice. They discuss who stands to benefit (...

May 28, 2026 - This is an AI generated podcast based on the following blog post at Citizenship Solutions: About The Expired U.S. Passport: Is It Proof Of Citizenship (Yes)? Or Can It Be Used As A Travel Document (No)? https://citizenshipsolutions.ca/2026/05/28/about-the-expired-u-s-passport-is-it-proof-of-u-s-citizenship-yes-can-it-be-used-as-a-travel-document-no/ The AI generated summary descript...

AI generated podcast based on the Parviz Malakouti "X Spaces" discussion on April 27, 2026. https://x.com/ParvizMalakouti/status/2048849607879508090   "This transcript explores the concept of "Fortress America," a term used to describe the increasing legal and financial barriers that restrict the mobility of U.S. citizens. The speakers argue that an amalgamation of laws, including worldwide taxati...

April 20, 2026 - AI generated summary of an "X Space" discussion about the Trump v. Barbara case challenging "birthright citizenship" argued in the U.S. Supreme Court on April 1, 2026. A discussion  of the oral arguments at the hearing are here:   https://prep.podbean.com/e/ai-analyis-of-the-legal-arguments-presented-to-the-supreme-court-in-trump-v-barbara/   In a transcript from an April 20,  202...

April 17, 2026 - Based on the work of Professor Francine Lipman   Myth: The undocumented pay no taxes.   Reality: The Undocumented pay higher taxes than legal residents.   "Undocumented immigrantes operate as a massive fiscal asset!"   Professor Lipman's article is available here:   https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1292960       "This text argues that undocumented immigrants pro...

April 1, 2026 - AI generated discussion based on the transcript of the legal arguments in Trump v. Barbara   Trump v. Barbara was a fascinating hearing. A moment ago I posted (as a podcast) the actual oral argument of what take place in the hearing. It is more than two hours long and may be heard here: https://prep.podbean.com/e/trump-v-barbara-oral-supreme-court-argument-april-1-2026/   This podc...

April 1, 2026 - U.S. Supreme Court hears Trump v. Barbara - The Birthright Citizenship Case The question the court is asked to determine is: "Is birth on U.S. soil ALWAYS a sufficient condition to confer U.S. citizenship on that individual?" On April 1, 2026 the Supreme Court of the United States heard oral argument on this question. This "podcast" is simply a recording of the oral argument before...

March 14, 2026 - Podcast based on the following X Spaces discussion:   https://x.com/i/spaces/1aKbdbMQDnRJX?s=20   Participants include:   Dr. Laura Snyder - @TAPInternation Dr. Suzanne deTreville - @SdeTreville John Richardson - @ExpatriationLaw     "This transcript features a discussion regarding a significant State Department notice that officially lowered the fee for renouncing US citizenship ...

March 13, 2026 - A "Deep Dive" Conversation generated from a podcast about the Isaac Brock Society blog post discussing the reduction in the fee for a CLN from $2350 to $450. https://isaacbrocksociety.ca/2026/03/12/effective-april-13-2026-the-fee-for-a-certificate-of-loss-of-nationality-should-be-450/   Description: "This text reports on a significant reduction in the administrative fee for obtain...

A second and different AI generated podcast about the Bruyea/Christensen NIIT appeals ... based on a conversation between:   John Richardson - @Expatriationlaw Tim Smyth - @TpSymth01   On March 3, 2026, the Federal Circuit heard back-to-back appeals (Bruyea — Canada and Christensen — France) over whether foreign taxes paid by Americans abroad can be credited against the 3.8% Net Investment Income...

March 7, 2026 - AI generated based on:   "State of Play on Voting by Americans Abroad" https://aaro.org/images/pdf/STATE_OF_PLAY_2026_FEB_16_FINAL.pdf     This 2026 white paper from the Association of Americans Resident Overseas (AARO) details escalating legal and legislative challenges to the voting rights of U.S. citizens living abroad. The report highlights federal bills like the SAVE and MEGA...

March 4, 2026 - AI Generated podcast based on my X Space with Tim Smyth.   "Deep dive into two appeals heard March 3, 2026, at the U.S. Court of Appeals for the Federal Circuit challenging whether the Net Investment Income Tax (NIIT) can be offset by foreign tax credits despite a domestic statute that separates the NIIT from Chapter 1 credits. Using firsthand notes from courtroom observers, this e...

March 3, 2026 - Oral argument in the United States Court of Appeal in Christensen v. United States   AI generated description ...     "This episode covers the oral argument in Christensen v. United States, examining whether Article 24 of the U.S.–France tax treaty permits a foreign tax credit against U.S. tax beyond the Chapter 1 limitation and whether the Chapter 2A net investment income tax is c...

March 3, 2026 - Oral argument in the United States Court Of Appeals In Bruyea ...   AI generated description of the hearing:   "This episode covers oral arguments in a case about whether the U.S.–Canada tax treaty allows a foreign tax credit to be applied against the U.S. net investment income tax (Section 1411), which Congress placed outside Chapter 1 of the Internal Revenue Code. Advocates debat...

March 2, 2026 - Participants include:   Virginia La Torre Jeker - @VLJeker   John Richardson - @ExpatriationLaw ______________________________________ Introduction and purpose ... Entitlement to U.S. Social Security (including spousal and survivor benefits) after expatriation has always been difficult. During the months of January and February 2026 U.S. tax lawyer Virginia La Torre Jeker did a "de...

February 20, 2026 - AI Analysis of the Supreme Court decision striking down Trump's tariffs ... The Supreme Court said President Trump's tariffs policies under IEEPA are unconstitutional, dealing a major blow to the president's signature economic policy. Chief Justice John Roberts wrote the 6-3 opinion. Justices Clarence Thomas, Samuel Alito and Brett Kavanaugh You can read the actual Supreme Cour...

February 18, 2026 - Based on a presentation created for an IRS Medic podcast .   AI generated description of the podcast ....   "This episode unpacks John Richardson ’s February 18, 2026 presentation on "Deemed Income in the Netherlands," explaining how governments are shifting from taxing realized gains to taxing unrealized, deemed income. Using the Dutch Box 3 example (36% tax on deemed returns)...

February 6, 2026 - Participants include:   Dr. Suzanne deTrevile -  @SdeTreville Tim Smyth -  @TpSmyth01 Brent Vanderbrook - @Vanderbrook John Richardson  @ExpatriationLaw https://citizenshipsolutions.ca/2026/01/09/bonjour-part-6-rosenbloom-and-shaheen-brief-in-support-of-bruyea/   AI Description:   "This episode examines the legal battle over the Net Investment Income Tax (NIIT) and whether the I...

February 6, 2026 - Participants include:   Professor Hank Adler - Chapman University   John Richardson - Toronto, Canada - @ExpatriationLaw   On January 29, 2026 Tax Notes published the following article by Professor Adler:   "When An Income Tax Is Not A Tax On Income"   The following podcast discusses Professor Adler's article ...   AI generated description:   "John Richardson interviews Professo...

January 29, 2026 - Participants include:   Dr. Laura Snyder - @TAPInternation   Dr. Suzanne deTrevile - @SdeTreville   Tim Smyth - @TpSymth01   John Richardson @ExpatriationLaw   Background:   This week the Taxpayer Advocate released its 2025 report. Significantly the report included "Taxpayers Living Abroad" as one of the most serious problem areas encountered by taxpayers. The report is remarkab...