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).

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."

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. 107–296, 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:

USCIS Records Operations Branch

Mail Stop -2204
1200 1st Street, NE
Washington, DC 20529-2204

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.

CLNs are sent to:

Internal Revenue Service
11511 Roosevelt Blvd.
DP:  S-607
Philadelphia, PA  19154

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.”

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

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. 

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 Driver’s Licenses With a Hazardous Materials Endorsement .

FR Vol. 70, No. 82, pages 22268-22583, April 29, 2005:  Limitations on the Issuance of Commercial Driver’s 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.

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.

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."

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 attaché and other law enforcement authorities as appropriate.

7 FAM 1246  through 1249  Unassigned