On 23 February 2026 Tax Notes published an article by SEAT co-founder Laura Snyder.
The article is entitled “Taxpayer Advocate to IRS: Your Task Is to Administer a Worldwide Tax System. Do It.”
The article can be accessed outside a paywall via this link.
The article examines the National Taxpayer Advocate’s 2025 Annual Report to Congress, which spotlights the difficulties faced by overseas taxpayers as one of the most serious problems of U.S. tax administration. The IRS’s failure to administer a worldwide tax system raises constitutional issues and has serious repercussions not only for overseas Americans but also for the tax system as a whole.
Read the article here.
