7 FAM 1240
INTERAGENCY COORDINATION AND
REPORTING REQUIREMENTS
(CT:CON-850; 09-18-2018)
(Office of Origin: CA/OCS)
7 FAM 1241 Introduction to InterAgency
Coordination and Reporting Requirements
(CT:CON-821; 07-16-2018)
a. The Bureau of Consular Affairs (CA) coordinates
closely with various offices in the Department of State and other Federal
agencies, and with U.S. States, on issues related to expatriation. Much of
this interagency coordination is mandated by Federal law and policy
guidelines. CA/OCS/ACS provides copies of approved Certificates of Loss of
Nationality (CLNs), or coordinates provision of data regarding loss of
nationality by CA/CST to the following Federal agencies pursuant to statutory
requirements:
(1) U.S. Citizenship and Immigration Services (USCIS);
(2) Federal Bureau of Investigation (FBI);
(3) Internal Revenue Service (IRS).
b. In addition, loss-of-nationality cases involving
threats against the United States or U.S. officials may also be brought to the
attention of law enforcement, consistent with the Warren Commission
recommendations. (See 7 FAM 1245.)
7 FAM 1242 Department of Homeland
Security, U.S. CITIZENSHIP AND IMMIGRATION SERVICES (DHS/USCIS)
(CT:CON-821; 07-16-2018)
a. CA/OCS provides copies of all approved CLNs to the
U.S. Citizenship and Immigration Service (USCIS) under INA 358 (8 U.S.C. 1501).
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Text of 8 U.S.C. 1501
"Certificate of diplomatic or consular officer
of United States as to loss of American nationality.
"Whenever a diplomatic or consular officer of
the United States has reason to believe that a person while in a foreign
state has lost his United States nationality under any provision of part III
of this subchapter, or under any provision of chapter IV of the Nationality
Act of 1940, as amended, [the officer] shall certify the facts upon which
such belief is based to the Department of State, in writing, under
regulations prescribed by the Secretary of State.
"If the report of the diplomatic or consular
officer is approved by the Secretary of State, a copy of the certificate
shall be forwarded to the Attorney General, for [the Attorney General's]
information, and the diplomatic or consular office in which the report was
made shall be directed to forward a copy of the certificate to the person to
whom it relates.
"Approval by the Secretary of State of a
certificate under this section shall constitute a final administrative
determination of loss of United States nationality under this chapter,
subject to such procedures for administrative appeal as the Secretary may
prescribe by regulation, and also shall constitute a denial of a right or
privilege of United States nationality for purposes of section 1503 of this
title."
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b. From 1951-2003, copies of approved CLNs were
provided by CA to the Immigration and
Naturalization Service, (INS), rather than the Attorney General pursuant to
informal arrangement between CA and INS.
c. Since the reorganization of the Department of
Homeland Security March 1, 2003, (Homeland
Security Act of 2002, Pub. L. No. 107296, 116 Stat. 2135), U.S. Citizenship
and Immigration Services (USCIS) assumed responsibility for the immigration
service functions of the federal government.
d. From March 1, 2003 - until May 2017 CA/OCS provided
paper copies of CLNs to USCIS by mail.
e. Effective May 2017 CA/OCS ceased mailing copies of
CLNs and began providing copies of CLNs to USCIS by scanning and emailing to
expatriation.cases@uscis.dhs.gov. .
f. CA/OCS continues to send original naturalization
certificates and certificates of citizenship surrendered by expatriates to
posts to USCIS for appropriate disposition by mail to:
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USCIS Records Operations Branch
Mail Stop -2204
1200 1st Street, NE
Washington, DC 20529-2204
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7 FAM 1243 Internal Revenue Service
(IRS), Taxation and Loss of Nationality
(CT:CON-821; 07-16-2018)
a. CA/OCS provides copies of all approved CLNs to the
IRS.
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CLNs are sent to:
Internal Revenue Service
11511 Roosevelt Blvd.
DP: S-607
Philadelphia, PA 19154
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b. 26 U.S.C. 6039G(d)(2) provides that the Secretary of
State shall provide to the Secretary of the Treasury a copy of each certificate
as to the loss of U.S. nationality under INA 358 (8 U.S.C. 1501), which is
approved by the U.S. Secretary of State. This includes both findings of loss
of nationality due to renunciation of citizenship (INA 349(a)(5) (8 U.S.C.
1481(a)(5)) and findings of loss of nationality under INA 349(a)(1), INA
349(a)(2), INA 349(a)(3), and INA 349(a)(4) (8 U.S.C. 1481).
c. Consular officers no longer obtain tax information
from renunciants as previously required by the Health Insurance Portability and
Accountability Act of 1996 (otherwise known as the Kennedy-Kassebaum Bill),
Public Law 104-191, signed into law on August 21, 1996. The American Jobs
Creation Act of 2004 (AJCA) (Public Law 108-357) made substantial changes to
both the tax Section 877 (26 U.S.C. 877) of the Internal Revenue Codes and
information reporting rules 26 U.S.C. 6039G that apply to individuals who
expatriated or terminated their residency after June 3, 2004.
d. U.S. citizens and U.S. noncitizen nationals who lose
nationality, and legal permanent resident aliens who turn in/abandon their
permanent resident cards must file a new Form IRS-8854, Initial and Annual
Expatriation Information Statement. Form IRS-8854 must be filed directly with
the IRS Philadelphia Service Center rather than with a U.S. embassy or
consulate. In countries without a reliable mail service, the post may forward
the Form IRS-8854 to CA/OCS/ACS for transmittal to the IRS.
e. Form DS-4081, Statement of Understanding Concerning
the Consequences and Ramifications of Relinquishment or Renunciation of U.S. Citizenship,
reflects current guidance regarding tax implications and loss of nationality
and IRS requirements that expatriates file Form IRS-8854, Initial and Annual
Expatriation Information Statement.
f. Questions about expatriation and taxation should be
directed to the Internal Revenue Service (IRS) or the IRS Web site. Consular
officers are not in a position to provide any advice or answer questions
concerning these changes.
g. Publication of names of individuals who have chosen
to expatriate in the Federal Register: 26 U.S.C. 6039G provides that not later
than 30 days after the close of each calendar quarter, the Secretary of the
Treasury shall publish in the Federal Register (Federal Register Advanced
Search) the name of each individual losing U.S. citizenship (within the meaning
of section 877(a)) with respect to whom the Secretary receives information
under the preceding sentence during such quarter. Accordingly, the names of
persons losing U.S. citizenship under INA 349 (8 U.S.C. 1481) have been published
as Notices in the Federal Register since 1996. This information can be located
in the Federal Register by selecting Notice and using the search terms
Chosen to Expatriate or 6039G.
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Direct inquirers to:
IRS Form-8854 Initial and Annual Expatriation
Information Statement
IRS Expatriation Tax
IRS Publication 519 U.S. Tax Guide for Aliens
IRS Abusive Off-Shore Tax Avoidance Schemes
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7 FAM 1244 Federal Bureau of
Investigation (FBI)
(CT:CON-850; 09-18-2018)
a. CA/OCS provides data regarding all CLNs approved
under INA 349(a)(5) to the FBI, National Instant Criminal Background Check
System (NICS).
b. The Brady Handgun Violence Prevention Act (Brady
Act) of 1993, Public Law 103-159, as amended by the NICS Improvement Amendments
Act of 2007 (NIAA), Public Law 110-180, 122 Statutes at Large 2559, enacted
January 8, 2008, provides that it is unlawful to sell firearms to persons for
whom a finding of loss of nationality due to renunciation has been made.
Subsequent laws have extended this restriction to the transporting of hazardous
materials by renunciants and other activities. The Brady Act also required
establishment of the National Instant Criminal Background Check System (NICS)
used by Federal firearms licensees (FFLs) to determine immediately by
telephone, or other electronic means, whether the transfer of a firearm would
be in violation of Federal or State law. See the National Instant Criminal
Background Check System Fact Sheet for additional information.
c. The U.S. Department of State, Bureau of Consular
Affairs, Directorate of Passport Services (CA/PPT) and the FBI entered into an
interagency agreement (1998 Memorandum of Understanding (MOU)) on the sharing
of information concerning renunciants (persons who lose U.S. citizenship under
INA 349(a)(5) and 8 U.S.C. 1481(a)(5)).
(1) Per the 1998 MOU, CA/PPT provided existing
Consular Lookout and Support System (CLASS) data to the FBI. In 2012, the
coordination function provided for the in the 1998 MOU was transferred to
CA/OCS.
(2) CA/OCS provided actual paper copies of
Certificates of Loss of Nationality to the FBI from 1998 until 2015.
(3) Since 2015, CA/CST pulls this data from the CLASS
system and uploads it into the FBI's National Instant Criminal Background Check
System.
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Authorities
18 U.S.C. 922(d)(7) Unlawful Acts: Sale or
otherwise dispose of firearms or ammunition to renunciant.
18 U.S.C. 922(g)(7) Unlawful Acts: Shipment
transport in interstate or foreign commerce, or possess in or affecting
commerce, any firearm or ammunition; or to receive any firearm or ammunition
which has been shipped or transported in interstate or foreign commerce by
renunciant.
FR Vol 68, No. 86,
pages 23844-23850, May 5, 2003: Limitations on the Issuance of Commercial
Drivers Licenses With a Hazardous Materials Endorsement .
FR Vol. 70, No. 82,
pages 22268-22583, April 29, 2005: Limitations on the Issuance of Commercial
Drivers Licenses With a Hazardous Materials Endorsement.
49 CFR 1572.105 Citizenship Status; Credentialing
and Background Checks for Maritime and Land Transportation Security.
27 CFR 478.32: Prohibited Shipment,
Transportation, Possession, or Receipt of Firearms and Ammunition by Certain
Persons.
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d. Since 2012, CA/OCS/ACS and CA/OCS/PMO respond to FBI
periodic requests auditing the data.
7 FAM 1245 LAW ENFORCEMENT Warren
Commission SPECIAL REPORTING PROCEDURES
(CT:CON-821; 07-16-2018)
a. Consistent with the special reporting procedures
recommended by the Warren Commission Report (WCR) on the assassination of
President John F. Kennedy (see Appendix 15 WCR and WCR Recommendation 11 of the
Warren Commission Report (Executive Order 11130)), if a would-be renunciant
exhibits hostility toward the United States, its government, or officials and
shows indications of mental or emotional instability, the consular officer
should
(1) Notify CA/OCS/L (Ask-OCS-L@state.gov), which will
coordinate with the Passport Services, Office of Legal Affairs and Law
Enforcement Liaison Legal Affairs Division (CA/PPT/L/LA), the Office of the
Legal Adviser for Consular Affairs (L/CA), the Office of the Legal Adviser for
Law Enforcement and Intelligence (L/LEI), and the Bureau of Diplomatic Security
(DS) to ensure that pertinent information is relayed to U.S. law enforcement
and intelligence authorities as appropriate.
(2) See also 8 FAM
501.5-20 and 8 FAM 1102.3 which describe entry of Consular Lookout and
Support System (CLASS) Class lookout code "X" for Attempted
Renunciation with Threat to U.S. Government (Warren Commission Cases).
(3) Loss-of-nationality cases involving threats
against the United States or U.S. officials may also be brought to the
attention of the U.S. Secret Service.
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WRC Recommendations 11
"The Commission believes that the Department
in accordance with its own regulations should in all cases exercise great
care in the return to this country of defectors who have evidenced disloyalty
or hostility to this country or who have expressed a desire to renounce their
American citizenship and that when such persons are so returned, procedures should
be adopted for the better dissemination of information concerning them to the
intelligence agencies of the Government."
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b. Consular officers at posts may also report specific
credible threat information to the regional security officer (RSO) who will
coordinate with the FBI legal attach and other law enforcement authorities as
appropriate.
7 FAM 1246 through 1249 Unassigned