Constitutional Opinion No. 2026-0990
Case Information
- Source
- U.S. Department of Justice, Office of Public Affairs
- Author
- Office of Public Affairs
- Publication Date
- 2026-07-27
- Content Type
- Official Communication
- Opinion Issued
- 2026-07-29
- AFCS Version
- 1.0
Holding
A hedge-fund manager who hid millions in income and offshore accounts, then renounced citizenship on a false expatriation statement to evade taxes, was sentenced to 37 months and $3.4M restitution — affirming that "renouncing U.S. citizenship does not shield you from American justice." Aligns with Articles XVIII, IX, X, and II: it enforces the rule of law, protects honest enterprise and honest fiscal accounting, and affirms that citizenship obligations cannot be dodged by expatriation. 70/30 weighting applied (official communication). Final score 78 — Mostly America First.
It is the judgment of this Court that Opinion No. 2026-0990 is hereby entered into the record, in accordance with the America First Constitutional Standard. The score stands. The reasoning is published. The record is public.