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Summary This notice is provided in accordance with IRC section 6039G, as amended, by the Health Insurance Portability and Accountability Act (HIPAA) of 1996. This listing contains the name of each individual losing their United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending December 31, 2011.Show citation box

When my friend Brian told me the American tax police were after him, I thought he must be nuts. Brian is a worrier. He gets a little paranoid sometimes. “We haven’t filed a U.S. tax return in 20 years,” he said. “Now our accountant says we have to – or else.” Brian and his wife are from the States. He took out Canadian citizenship years ago. They’ve lived and worked in Canada for decades. They have no U.S. income or assets. They are 100-per-cent tax compliant – in Canada. “Forget about it,” I advised. “What could they possibly do to...