Читать книгу Larry's 2013 Tax Guide for U.S. Expats & Green Card Holders in User-Friendly English - Laurence E. 'Larry' - Страница 4

First and foremost, I dedicate it to the two women in my life who have to endure me when I try reading US tax law and translating it into something that others can understand if they bother to read it: to Katherine and Joanna, wife and daughter, I thank you for being you…..and I am alive and kicking because of you!!! And Katherine, even though I joke about you being my Tiger CFO, you are not really one – but it is good for laughs!

As always, I dedicate this to the ‘heavyweights’ of taxation who have reviewed this to see that I have not strayed too far from what is essentially an ever more invasive series of laws, rulings and regulations that defy rational intelligence. These persons of valor have chosen anonymity, some precluded by their business affiliation from getting the credit they so justly deserve because I make errors – lots of them – and these guys have been there to save my rear-end! Obviously, for that, if nothing else, I am forever thankful!!!!!

Thirdly, I dedicate this to American Citizens Abroad, the only organization that has been vocal, from the start, in the fight against FATCA. This is the organization with the guts to stand up and really fight the necessary battles the expatriate American so sorely needs to be fought. I am forever indebted to them for the work you do…..and I am proud to be a member of their Professional Tax Advisory Council!

The last dedication: to the memory of my father-in-law, Zheng Zhi Cun, who died at the age of 88 on 30 January 2013. Zheng was an academician, part of the ‘stinking ninth’ who suffered through both the Great Leap Forward and the Cultural Revolution. His was one of countless horror stories that never were written because he was not privileged to get out of China after the death of Mao and the Gang of Four. He was a survivor.

And…..there are some friends around the world who have read the draft and provided comments and criticism that have made this a better book – they deserve some special thanks! In alphabetical order, they are: Jay Boyle, Shanghai; Jackie Bugnion, Geneva; Phil Hodgen, Pasadena, CA; Michael Mertz, Seoul; Dorothy van Schooneveld, Geneva.

Finally, here are the two paragraphs that are copied from last year – they are exactly as written for the 2011 edition, too! So here they are for 2013, as required by the Internal Revenue Service:

IRS CIRCULAR 230 DISCLAIMER: Pursuant to regulations governing the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries and appraisers before the Internal Revenue Service, unless otherwise expressly stated, any U.S. federal or state tax advice in this book is not intended or written to be used, and cannot be used, by a taxpayer for the purpose of (i) avoiding penalties that may be imposed under federal or state law or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter(s) addressed herein.

Let the buyer beware: If you have a tax problem, you’d better discuss that problem with someone else who can help you resolve that problem. True, the cost you pay for this book is worthwhile, assuming, of course, that you actually do more than just buy the book: you’ve got to read the book, as well! Yeah, reading it will help you narrow down some of your options when you have to make a tax decision. But by no means should you think of this book as your sole means of ‘authority’ when you are making a tax decision. There are a lot of professionals out there who offer services you really do need. Now if you don’t take heed of this and decide to blame me for a wrong tax decision, if you want to sue me, you’d have to come to China! Of course you can pursue a judgment against me and if you are willing to pay what the system asks for this, you’ll get that judgment, but you’ll never be able to enforce it because……’This is China…..’ So use some common sense regarding any advice you get from anyone…..! Now…..have I made myself perfectly clear?