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Author Archives: Patrick Hoza

About Patrick Hoza

Patrick has 20 years’ experience with US individual expatriate taxation, including large, multinational programs (Novartis, BP, Hewlett Packard), High Net Worth Individuals, streamline/voluntary disclosure filings, and tax consulting. He has extensive knowledge in serving US expatriates in various issues. He started his career 1990 in California with Westpro as a Senior Tax Consultant and has many years’ experience working with Big Four firms. During his time with Ernst & Young and KPMG, Patrick worked and lived in Japan, Russia, France and Switzerland and has gained working knowledge of the respective income tax legislation in these countries. Patrick holds a BA from University of Colorado and is a member of the National Association of Enrolled Agents.

US Expatriation: Look before you leap

We have blogged in the past about the general expatriation rules and proposed regulations concerning covered expatriates. Today, we thought we would dig a little deeper and alert the reader to some specific issues that they should be aware of prior to giving up their US citizenship. First and foremost, one should take steps to […]

Private Collectors of Tax Liabilities – What to Know

In 2015 Congress approved the Internal Revenue Service’s use of private collection agencies. The IRS is finally rolling this out, starting in April 2017.  To help prevent scams, the IRS has stated it will always notify taxpayers first that their debt is being transferred to one of the approved agencies. Below is a list of the approved […]

Not All Tax Treaties Are Created Equal: US-French Social Security & Pension Treatment

While many US tax treaties have the same or similar language in them, one needs to pay attention, as the devil is in the detail. One such instance is how social security and pension distributions are treated in the US-French income tax treaty. For example, according to the Treaty (as amended by the 2004 and […]

Top 10 things US citizens abroad should know about their taxes

The US tax system is complex to say the least, and individual variables for each person are what makes the preparation of each tax return unique. Hard as it is to believe in the current climate, there are still Americans living abroad who do not think they have to file tax returns to the IRS at all, […]

Proposed Regulations Issued on Covered Gifts or Bequests

On September 9, 2015, the IRS issued notice of proposed rule-making (NPRM) 112997-10. It relates to 2008 legislation regarding Section 2801 – gifts to US persons (US citizens, US residents or domestic trusts) made by former US citizens and long-term residents who expatriate after June 16, 2008, and are classified as ‘covered expatriates.’ Below we […]

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