AARO and Stop Extraterritorial American Taxation (SEAT) joined to file an amicus curiae brief with the Supreme Court in relation to Charles G. Moore, et al. v. United States (Docket No. 22-800), concerning the retroactive imposition of transition taxes on the Moores for unrealized earnings on a 13% investment in an Indian company. The Moores took their case to court arguing that the tax was unconstitutional because it was imposed on accumulated foreign earnings but lost in both the district court and the Ninth Circuit Court of Appeals. The Supreme Court agreed to hear the case and is expected to hold arguments in December, 2023.
Our amicus curiae brief outlines the onerous and discriminatory burdens placed on Americans abroad by citizenship based taxation and the hardships that flow from it, such as the transition tax at issue in Moore.
We invite you to watch this short video in which the Moores explain their predicament.
You can read the amicus curiae brief here.
Amicus Curiae Brief Moore v. U.S. 2023