SEAT Submissions

SEAT has made the following submissions to Congress:

• 30 March 2021: Hearing on “How U.S. International Tax Policy Impacts American Workers, Jobs, and Investment“, Senate Finance Committee held 25 March 2021
• 22 April 2021: “Overhauling International Taxation“, Senate Finance Committee
• 29 April 2021: Hearing on “Combatting Inequality: The Tax Code and Racial, Ethnic, and Gender Disparities,” Senate Finance Committee held 20 April 2021
• 7 May 2021: Hearing on “Creating Opportunity Through a Fairer Tax System,” Senate Finance Committee held 27 April 2021
• 24 May 2021: Hearing on “Closing the Tax Gap: Lost Revenue from Noncompliance and the Role of Offshore Tax Evasion,” Senate Finance Committee held 11 May 2021
• 29 August 2021: International Tax Reform Discussion International Tax Framework Discussion Draft August 2021 Discussion released August 25, 2021
• 28 March 2022: Oversight Subcommittee Hearing with IRS Commissioner Rettig on the 2022 Filing Season, House Ways and Means Committee held 17 March 2022
• 12 April 2022: Hearing on “The IRS, the President’s Fiscal Year 2023 Budget, and the 2022 Filing Season,” Senate Finance Committee held 7 April 2022
• 21 July 2023: Hearing on “Biden’s Global Tax Surrender Harms American Workers and Our Economy,” House Committee on Ways & Means, Tax Subcommittee held 19 July 2023
• 17 April 2024: Hearing on “Expanding on the Success of the 2017 Tax Relief to Help Hardworking Americans,” House Committee on Ways & Means, held 11 April 2024
• 30 March 2025: Comments on Discussion Draft of Taxpayer Assistance and Service Act, Senate Finance Committee
• 9 June 2025: Hearing on “Full Committee Hearing with Treasury Secretary Scott Bessent,” House Ways and Means Committee held 11 June 2025
• 12 December 2025: Hearing on: “Promoting Global Competitiveness for American Workers and Businesses,” House Ways and Means Tax Subcommittee held 3 December 2025

SEAT has made the following submissions to the U.S. Department of State:

• 31 October 2023: Schedule of Fees for Consular Services-Administrative Processing of Request for Certificate of Loss of Nationality (CLN) Fee – A Proposed Rule by the State Department

SEAT has made the following submissions to the IRS:

• 26 June 2024: Transactions with Foreign Trusts and Information Reporting on Transactions with Foreign Trusts and Large Foreign Gifts
• 19 November 2024: Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund and Return by a shareholder making certain late elections to end treatment as a passive foreign investment company.

SEAT has filed the following amicus briefs with the U.S. Supreme Court:

• 5 September 2023: Charles G. Moore and Kathleen F. Moore v. United States of America (filed jointly with the Association of Americans Resident Overseas)