If you're a lawyer practicing outside the US, there is a
straightforward question you must always address with every single
one of your clients: are they American citizens or Green Card
holders? But simply asking this short and fundamental question is
not always enough. Many clients are US citizens or Green Card
holders without knowing it and are subject to worldwide taxation by
the IRS.
It is critical to ask them the right questions and know what to
do with that information. Important follow-ups include where they
were born, if one of their parents is/was an American citizen, the
residency dates of their US parent(s) (thus potentially making them
an American) if they've ever had a US Green Card and more.
