The US Internal Revenue Service has published a quarterly notice with a list of US citizens and long-term US residents who have renounced their citizenship or residency for US federal tax purposes. The Notice is dated 29 January 2013, and is based on information that the US Treasury Department received during the quarter ending 31 December 2012.
The Notice is required under section 6039G of the US Internal Revenue Code (IRC). The list contains the name of each individual losing US citizenship or long-term residency within the meaning of IRC sections 877(a) or 877A, dealing with the tax treatment of individuals who are deemed to have expatriated from the United States for tax avoidance purposes.
