UNCLASSIFIED (U)
INTERAGENCY COORDINATION AND
REPORTING REQUIREMENTS
(CT:CON-1007; 04-19-2024)
(Office of Origin: CA/OCS)
7 FAM 1241 Introduction to InterAgency Coordination andReporting Requirements
(CT:CON-821; 07-16-2018)
a. The Bureau of Consular Affairs (CA) coordinatesclosely with various offices in the Department of State and other Federalagencies, and with U.S. States, on issues related to expatriation. Much ofthis interagency coordination is mandated by Federal law and policyguidelines. CA/OCS/ACS provides copies of approved Certificates of Loss ofNationality (CLNs), or coordinates provision of data regarding loss ofnationality by CA/CST to the following Federal agencies pursuant to statutoryrequirements:
(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 involvingthreats against the United States or U.S. officials may also be brought to theattention of law enforcement, consistent with the Warren Commissionrecommendations. (See7 FAM 1245.)
7 FAM 1242 Department of Homeland Security, U.S. CITIZENSHIP AND IMMIGRATION SERVICES (DHS/USCIS)
(CT:CON-959; 12-5-2022)
a. CA/OCS provides copies of all approved CLNs to theU.S. Citizenship and Immigration Service (USCIS) under INA 358 (8 U.S.C. 1501).
Text of8 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 wereprovided by CAto the Immigration andNaturalization Service, (INS), rather than the Attorney General pursuant toinformal arrangement between CAand INS.
c. Since the reorganization of the Department ofHomeland SecurityMarch 1, 2003, (HomelandSecurity Act of 2002, Pub. L. No. 107–296, 116 Stat. 2135), U.S.Citizenship and Immigration Services (USCIS) assumed responsibility for theimmigration service functions of the federal government.
d. From March 1, 2003 - until May 2017 CA/OCS providedpaper copies of CLNs to USCIS by mail.
e. Effective May 2017 CA/OCS ceased mailing copies ofCLNs and began providing copies of CLNs to USCIS by scanning and emailing toexpatriation.cases@uscis.dhs.gov. .
f. CA/OCS continues to send original naturalizationcertificates and certificates of citizenship surrendered by expatriates toposts to USCIS for appropriate disposition by mail to:
Attention: External Agency Support National Records Center Information Management and Liaison Section 150 NW Space Center Loop Lee's Summit, MO 64064 |
7 FAM 1243 Internal Revenue Service (IRS), Taxation andLoss of Nationality
(CT:CON-1007; 04-19-2024)
a. CA/OCS provides copies of all approved CLNs to theIRS.
CLNs are sent to: Internal Revenue Service |
b. 26 U.S.C. 6039G(d)(2) provides that the Secretary ofState shall provide to the Secretary of the Treasury a copy of each certificateas to the loss of U.S. nationality under INA 358 (8 U.S.C. 1501), which isapproved by the U.S. Secretary of State. This includes both findings of lossof 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), INA349(a)(2), INA 349(a)(3), and INA 349(a)(4) (8 U.S.C. 1481).
c. Consular officers no longer obtain tax informationfrom renunciants as previously required by the Health Insurance Portability andAccountability Act of 1996 (otherwise known as the Kennedy-Kassebaum Bill),Public Law 104-191, signed into law on August 21, 1996. The American JobsCreation Act of 2004 (AJCA) (Public Law 108-357) made substantial changes toboth the tax Section 877 (26 U.S.C. 877) of the Internal Revenue Codes andinformation reporting rules 26 U.S.C. 6039G that apply to individuals who expatriatedor terminated their residency after June 3, 2004.
d. U.S. citizens and U.S. noncitizen nationals who losenationality, and legal permanent residentnon-U.S.citizen.
s who turn in/abandon their permanent resident cardsmust file a new Form IRS-8854, Initial and Annual Expatriation InformationStatement. Form IRS-8854 must be filed directly with the IRS PhiladelphiaService Center rather than with a U.S. embassy or consulate. In countrieswithout a reliable mail service, the post may forward the Form IRS-8854 toCA/OCS/ACS for transmittal to the IRS.
e. Form DS-4081, Statement of Understanding Concerningthe Consequences and Ramifications of Relinquishment or Renunciation of U.S.Citizenship, reflects current guidance regarding tax implications and loss ofnationality and IRS requirements that expatriates file Form IRS-8854, Initialand Annual Expatriation Information Statement.
f. Questions about expatriation and taxation should bedirected to the Internal Revenue Service (IRS) or the IRS Web site. Consularofficers are not in a position to provide any advice or answer questionsconcerning these changes.
g. Publication of names of individuals who have chosento expatriate in the Federal Register: 26 U.S.C. 6039G provides that not laterthan 30 days after the close of each calendar quarter, the Secretary of theTreasury shall publish in the Federal Register (Federal Register AdvancedSearch) the name of each individual losing U.S. citizenship (within the meaningof section 877(a)) with respect to whom the Secretary receives informationunder the preceding sentence during such quarter. Accordingly, the names ofpersons losing U.S. citizenship under INA 349 (8 U.S.C. 1481) have beenpublished as Notices in the Federal Register since 1996. This information canbe located in the Federal Register by selecting “Notice” and usingthe search terms “Chosen to Expatriate” or “6039G.”
Direct inquirers to: IRS Form-8854 Initial and Annual Expatriation Information Statement |
7 FAM 1244 Federal Bureau of Investigation (FBI)
(CT:CON-890; 12-18-2019)
a. CA/OCS provides data regarding all CLNs approvedunder INA 349(a)(5) to the FBI, National Instant Criminal Background CheckSystem (NICS).
b. The Brady Handgun Violence Prevention Act (BradyAct) of 1993, Public Law 103-159, as amended by the NICS Improvement AmendmentsAct of 2007 (NIAA), Public Law 110-180, 122 Statutes at Large 2559, enactedJanuary 8, 2008, provides that it is unlawful to sell firearms to persons forwhom a finding of loss of nationality due to renunciation has been made. Subsequent laws have extended this restriction to the transporting of hazardousmaterials by renunciants and other activities. The Brady Act also requiredestablishment of the National Instant Criminal Background Check System (NICS)used by Federal firearms licensees (FFLs) to determine immediately bytelephone, or other electronic means, whether the transfer of a firearm wouldbe in violation of Federal or State law. See the National Instant CriminalBackground Check System Fact Sheet for additional information.
c. The U.S. Department of State, Bureau of ConsularAffairs, Directorate of Passport Services (CA/PPT) and the FBI entered into aninteragency agreement (1998 Memorandum of Understanding (MOU)) on the sharingof information concerning renunciants (persons who lose U.S. citizenship under.0and8 U.S.C. 1481(a)(5)).
(1) Per the 1998 MOU, CA/PPT provided existingConsular Lookout and Support System (CLASS) data to the FBI. In 2012, thecoordination function provided for the in the 1998 MOU was transferred toCA/OCS.
(2) CA/OCS provided actual paper copies ofCertificates of Loss of Nationality to the FBI from 1998 until 2015.
(3) Since 2015, CA/CST pulls this data from the CLASSsystem and uploads it into the FBI's National Instant Criminal Background CheckSystem.
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/MSU respond to FBIperiodic requests auditing the data.
7 FAM 1245 LAW ENFORCEMENT Warren Commission SPECIALREPORTING PROCEDURES
(CT:CON-907; 04-23-2021)
a. Consistent with the special reporting proceduresrecommended by the Warren Commission Report (WCR) on the assassination ofPresident John F. Kennedy (see Appendix 15 WCR and WCR Recommendation 11 of theWarren Commission Report (Executive Order 11130)), if a would-be renunciantexhibits hostility toward the United States, its government, or officials andshows indications of mental or emotional instability, the consular officershould
(1) Notify L/CA, which will coordinate with thePassport Services, Office of Legal Affairs and Law Enforcement Liaison Legal AffairsDivision (CA/PPT/L/LA), the Office of the Legal Adviser for Law Enforcement andIntelligence (L/LEI), and the Bureau of Diplomatic Security (DS) to ensure thatpertinent information is relayed to U.S. law enforcement and intelligenceauthorities as appropriate.
(2) See also8 FAM 501.5-20and8 FAM 1102.3whichdescribe entry of Consular Lookout and Support System (CLASS) Class lookoutcode "X" for Attempted Renunciation with Threat to U.S. Government(Warren Commission Cases).
(3) Loss-of-nationality cases involving threatsagainst the United States or U.S. officials may also be brought to theattention 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 specificcredible threat information to the regional security officer (RSO) who willcoordinate with the FBI legal attaché and other law enforcement authorities asappropriate.
7 FAM 1246 through 1249 Unassigned
UNCLASSIFIED (U)