Jee-Eun Ahn

Jee-Eun AhnClass of 2015
Articles Editor, Volume 40
Staff Member, Volume 39

Julie grew up in Chapel Hill, NC, and obtained her undergraduate degree at UNC-Chapel Hill where she majored in Economics and minored in Music Performance. Prior to law school, she worked as a paralegal at Lee Ahn Law office in New York and gave cello lessons to elementary and middle school students. During the summer of 2013, she interned at the Appellate Section of the Criminal Division at the NC Department of Justice. She spent her last summer at the Appellate Section of the Office of Immigration Litigation at the US Department of Justice.

The HEART Act of 2008: To Deter Expatriation, But Why More Expatriation?

Julie Jee Eun Ahn

Volume 40 - Issue 4, Summer 2015, Page 1021

The Heroes Earnings Assistance and Relief Act of 2008 wrought a variety of drastic changes in the expatriation tax system. The Act's aim was to make it much more expensive for wealthy U.S. taxpayers to renounce their citizenship. Nonetheless, the legislation's enactment has been followed by significant increases in numbers of expatriations .  This trend reflects several ways in which the costs of  maintaining U.S. citizenship have dramatically increased for the ultra-wealthy, as well as the IRS's difficulty in identifying expatriates' taxable assets and income.
Full Article Text PDF PDF
Cite as:
Julie Jee Eun Ahn, The Heart Act of 2008: To Deter Expatriation, but Why More Expatriation?, 40 N.C.J. Int'l L. & Com. Reg. 1021 (2015)

Blog Posts

Moving to Find More Humane Immigration Detention Policies

In early March, the White House announced that President Obama has ordered Jeh Johnson, his Homeland Security Secretary, to look for ways to conduct the current deportation system “more humanely within the confines of the law.” The announcement was made immediately after the President’s Oval Office meeting with three Latino members of the Congress. On the following day, the President gathered more than a dozen labor and immigration leaders for a discussion of current deportation policies and the declining prospects of the comprehensive immigration reform.

Read More... (Moving to Find More Humane Immigration Detention Policies)
No Comments | Posted by Jee-Eun Ahn (Julie) on Fri. April 4, 2014 8:00 AM
Categories: Immigration, Latin America
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