The Roots and Fruits of Section 6039G
By Erin L. Fraser1
Notwithstanding any other provision of law, not later than 30 days after the close of each calendar quarter, the Secretary shall publish in the Federal Register the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A, i.e., expatriation to avoid US tax laws) with respect to whom the Secretary receives information under the preceding sentence during such quarter.
IRC section 6039G(d).
On April 15, 2017, thousands of Americans protested by marching in Los Angeles, Modesto, Milpitas, Oakland, Palm Springs, Redding, Sacramento, San Diego, San Francisco, San Jose, Washington, D.C., and other cities across the United States.2 At issue was President Donald Trump’s refusal to release his tax returns.