LexisNexis® Legal Newsroom
The Taxman Cometh: Why Taking a Foreign Earned Income Exclusion Can Jeopardize Naturalization

"Many accountants may not know this, but tread with caution if you wish to naturalize and are planning to shield foreign earned income from US taxation that can protect you up to $92,900." - Gary Endelman and Cyrus D. Mehta, Oct. 1, 2012 .

I Pledge Allegiance: The Naturalization Oath and Dual Citizenship

"[S]ince the United States manifestly cannot alter the relationship that any subject or citizen has with the country of their birth or prior citizenship, the import of the naturalization oath lies exclusively as an expression of American attitude and belief. The requirement to renounce all allegiance...

Cyrus D. Mehta on USA v. Olivar: Conspiracy Prior to Naturalization Can Trigger Denaturalization

Cyrus D. Mehta, May 16, 2016 - "One of the advantages of becoming a US citizen is that one is no longer susceptible to being deported from the United States, especially if the person has been convicted of a crime. While being convicted of a crime results in criminal penalties, a US citizen can at...

David Isaacson - You Ask a Silly Question, and You Get a Silly Answer: Speeding, Terrorist Babies, and Why DHS Should Consider Revising or Eliminating Certain Form Questions

David Isaacson, May 1, 2017 - "During the recent Supreme Court oral argument in Maslenjak v. United States , Chief Justice John Roberts pointed out that the government’s interpretation of the statute at issue there implies that a naturalization applicant who has driven 60 miles per hour in...