Call Now (800) 681-1295

Relief Procedures for Certain Former Citizens

Awards & Recognition

Table of Contents

    US citizenship, substantial US presence, and a green card are inherently tied to significant tax and information reporting responsibilities. The United States is unique in requiring citizens to report and pay taxes on their global income, irrespective of their residence. This sweeping tax obligation applies to all US citizens and green card holders, fully encompassing overseas residents.

    On September 6, 2019, the IRS introduced the Relief Procedures for Certain Former Citizens, a pivotal initiative to assist individuals who have renounced or are planning to renounce their US citizenship. These procedures, detailed in FAQs available at, are designed to enable qualifying former citizens to meet their US income tax and reporting obligations without incurring unpaid taxes and penalties. If, for whatever reason, you have recently chosen to renounce (or plan to renounce) your citizenship shortly, you should be aware of the potential tax consequences that can come with your decisionAt the Tax Law Offices of David W. Klasing, our dual-licensed International Tax Attorneys and CPAs can help you navigate the tricky waters of expatriation and taxes and help you enroll in an appropriate tax relief procedure or program if you qualify.

    One of the key benefits of these relief procedures is that they exempt eligible individuals from being taxed as “covered expatriates” under the US exit tax regime. It simplifies the expatriation process, making it less burdensome, especially for those with minimal US income tax liabilities. It also offers an alternative to the Streamlined Foreign Offshore Procedures and the Streamlined Domestic Offshore Procedures, which are still available for higher-net-worth individuals but entail paying back taxes and potential offshore tax penalties. The IRS Relief Procedures present a streamlined, cost-effective solution for individuals seeking to comply with US tax laws as they renounce their citizenship.

    Background: Citizenship Acquisition and Tax Obligations

    Citizenship Acquisition

    According to the 14th Amendment of the US Constitution, nearly everyone born in the US or born abroad to US citizen parents under specific conditions of the US Immigration and Nationality Act (Section 301 and following sections) is a US citizen. However, many people, especially those born to foreign parents in the US or abroad to US citizen parents, might be unaware of their citizenship status and its tax implications.

    Tax Obligations of US Citizens

    By law, US citizens & green card holders must report and pay taxes to the IRS on their worldwide income, including income from foreign financial assets. This requirement persisted in the enactment of the Foreign Account Tax Compliance Act (FATCA) in 2010, compelling foreign financial institutions to identify their customers with US citizenship and report their account information, including the requirement to provide a Social Security Number (SSN).

    Renouncing Citizenship

    Adult US citizens and green card holders can renounce their citizenship/permanent residency under Section 349 of the Immigration and Nationality Act (8 USC 1481). This process, overseen by the Department of State, requires individuals to perform specific expatriating acts, like taking an oath of renunciation or surrendering their green card at a US Embassy or Consulate. The fee for processing a Certificate of Loss of Nationality is $2,350. Compliance with US tax filings or having an SSN is not a prerequisite for renouncing citizenship. For more details, see US Citizenship laws and policies.

    Implications of Covered Expatriate Status

    Renouncing US citizenship or surrendering a green card carries potential tax consequences. Individuals must comply with federal tax requirements for the year of expatriation and the preceding five years. IRC 877A establishes specific regulations for US citizens and green card holders who give up their citizenship through an oath of renunciation or other means. According to IRC 877A, “covered expatriates” are regarded as having sold all their global assets on the day before their expatriation date. They must pay a mark-to-market exit tax on any gains from this deemed sale of assets (up to a certain exclusion limit) and face additional tax implications related to specific deferred compensation and trust distributions. Exceptions exist but are generally not relevant in these procedures. Under IRC 877(a)(2), an individual is designated as a covered expatriate if they meet any of the following conditions:

    • Possessing an average annual net income tax liability of at least $124,000 (adjusted for inflation, equating to $168,000 in 2019) over the five years leading up to expatriation;
    • Having a net worth of $2 million or more as of the day before the expatriation date;
    • Failing to affirm on Form 8854Initial and Annual Expatriation Statement, that they have met all US tax obligations for the five years preceding expatriation.

    Certifying compliance for the prior five tax years requires that all Federal tax returns for the five tax years before the year of expatriation were properly filed, complete, and accurate. For more information, see Expatriation Tax and Instructions for Form 8854. Additionally, specific dual citizens by birth may be eligible for an exception, allowing them to focus solely on the certification test to determine their covered expatriate status, as outlined in Sec. 877A(g)(1)(B)(i).

    Expatriation comes with many consequences, but the tax ones can be some of the most severe, especially if you do not do things right and face further penalties, including the potential of criminal tax liability in some cases. At the Tax Law Offices of David W. Klasing, our skilled tax attorneys have years of experience working with clients who have recently renounced or are planning to renounce their citizenship. We help them follow all the legal requirements with the IRS without having to pay bank-breaking exit taxes. If you qualify for relief for certain former citizens, we will work to get you enrolled and limit your exit tax liability. Call us at (800) 681-1295 to schedule a consultation.

    Regardless of your business or individual tax needs, the professionals at the Tax Law Offices of David W. Klasing are here for you. We are open for business, and our team will help ensure your business is, too. Contact the Law Offices of David W. Klasing today to discuss your business with one of our professionals.

    Comprehensive Guide to the IRS Relief Procedures for Certain Former Citizens

    In an initiative to assist US citizens who have renounced or are contemplating renunciation of their citizenship, the IRS introduced the Relief Procedures for Certain Former Citizens (RPCFC). This program represents a crucial lifeline for individuals seeking to navigate the complexities of US tax compliance without facing the daunting prospect of back taxes, penalties, or the label of a “covered expatriate.”

    Key Features of the Relief Procedures

    1. Eligibility and Compliance: This program caters to those who expatriated post-March 18, 2010. It’s tailored for individuals with no prior history of U.S. tax filing as a citizen or resident, with an exception for those who previously filed Form 1040-NR under a mistaken belief of non-citizenship status;
    2. Financial Thresholds: An individual’s net worth must be under $2 million at the time of expatriation and submission under these procedures. Furthermore, the aggregate tax liability should not exceed $25,000 for the expatriation year and the preceding five years;
    3. Nonwillful Conduct: The relief is specifically designed for those whose failure to file required tax returns and pay taxes was non-willful, resulting from negligence, inadvertence, a mistake, or a genuine misunderstanding of the legal requirements.

    Submission Requirements

    Applicants must submit:

    • Proof of Expatriation: A Certificate of Loss of Nationality or a court order canceling naturalization;
    • Identification Documentation: A valid passport or a combination of a birth certificate and government-issued ID and
    • Tax Returns: Dual-status returns for the year of expatriation, including Form 1040-NR and Form 8854 (Initial and Annual Expatriation Statement), along with five years of delinquent returns preceding the year of expatriation.

    Additional Guidelines

    • Important Labeling: Mark the first page of the submission with “Relief for Certain Former Citizens” in red ink for clear identification;
    • Embassy and Consulate Services: Stay updated on the services offered by US embassies and consulates, especially regarding citizenship renunciation;
    • FBAR Compliance: While not directly required for the Relief Procedures, compliance with FBAR filing requirements is crucial to avoid penalties.

    Covered Expatriate Status

    The Relief Procedures offer a path to avoid the stringent regulations and tax implications of being a covered expatriate. This status, which involves an Exit Tax on worldwide income and restrictions on tax credits and deductions, can significantly impact financial planning and transactions with US citizens post-expatriation.

    Exploring Additional IRS Amnesty Programs

    Beyond the Relief Procedures for Certain Former Citizens, the IRS offers a range of amnesty programs designed to encourage voluntary disclosure of unreported income or unpaid taxes, accommodating various tax noncompliance scenarios, including:

    Streamlined Filing Compliance Program: The Streamlined Filing Compliance Program is a popular IRS amnesty initiative, particularly beneficial for taxpayers unaware of their obligation to file. This program provides a pathway for individuals to become tax-compliant without facing penalties for their previous failure to file. It’s an ideal solution for those who have inadvertently missed reporting their income or filing tax returns, helping them to rectify their tax standing in a penalty-free environment.

    Offshore Voluntary Disclosure Program (OVDP, now called Voluntary Disclosure Practice – VDP): Another significant offering from the IRS is the Offshore Voluntary Disclosure Program (OVDP). This program explicitly targets issues related to foreign source income and taxes on foreign assets. The OVDP is instrumental for taxpayers who need to disclose unreported income from overseas sources and has gained increasing importance following the implementation of the Foreign Account Tax Compliance Act (FATCA). As FATCA led to heightened global cooperation in tax matters, the OVDP became a vital tool for individuals seeking to align with US tax legislation and avoid the potential repercussions of noncompliance.

    At the Tax Law Offices of David W. Klasing, our team of experienced international Tax Attorneys and CPAs is uniquely qualified to guide you through this complex process. We can assist in determining your eligibility for the program, ensuring you meet the specific income and net worth criteria. Our dual-licensed Tax Attorneys and CPAs will help you compile and submit all necessary documentation, including outstanding US tax returns for the required years. If your tax liability is within the stipulated threshold, we will work to ensure that you are not subject to any US taxes, fines, penalties, or interest. For those who may not qualify for the RPCFC program, our skilled professionals can explore alternative solutions to address your tax concerns. By choosing the Tax Law Offices of David W. Klasing, you’re securing expert legal support to navigate these procedures and protect yourself from potential future tax liabilities and penalties.

    Understanding the Expatriation Tax: IRC Sections 877 and 877A

    International Expatriate Tax LawThe expatriation tax, governed by IRC sections 877 and 877A, affects US citizens who renounce their citizenship and long-term residents terminating their US residency for tax purposes. The applicability of these rules hinges on the expatriation date.

    Expatriation on or After June 17, 2008

    For those who expatriated after this date, IRC 877A introduces specific criteria to determine if you are a “covered expatriate”:

    1. Income Tax Liability: If your average annual net income tax for the five years before expatriation exceeds specific amounts ($162,000 for 2017, up to $171,000 for 2020);
    2. Net Worth: A net worth of $2 million or more on your expatriation or residency termination date and
    3. Tax Compliance: Failure to certify on Form 8854 that you have complied with all US federal tax obligations for the five years preceding expatriation.

    Renouncing US Citizenship: Key Dates to Consider

    When a US citizen decides to renounce their citizenship, the official relinquishment is recognized on the earliest of these four dates:

    1. Renunciation before an Officer: The date they renounce their nationality in front of a US diplomatic or consular officer, followed by the US Department of State issuing a certificate of loss of nationality;
    2. Voluntary Relinquishment: The date they provide a signed statement of voluntary relinquishment to the US Department of State, confirming an act of expatriation, and subsequently receive a certificate of loss of nationality;
    3. Certificate Issuance: The date the US Department of State issues a certificate of loss of nationality and
    4. Naturalization Certificate Cancellation: The date a US court cancels a naturalized citizen’s certificate of naturalization.

    These criteria ensure that the process of renouncing US citizenship is formally recognized and documented, marking a significant change in the individual’s legal status.

    For Long-Term Residents

    Long-term residents lose their status when:

    • Their lawful permanent resident status is revoked or abandoned;
    • They begin being treated as a resident of a foreign country under a tax treaty, don’t waive treaty benefits, and notify the IRS using Forms 8833 and 8854.

    Mark-to-Market Regime

    IRC 877A imposes a mark-to-market regime, deeming all property of a covered expatriate as sold for its fair market value the day before expatriation. Gains from this deemed sale are taxable, with an exclusion amount adjusted for inflation (e.g., $737,000 in 2020). For other years, refer to the Instructions for Form 8854.

    Filing Form 8854

    Expatriates must file Form 8854 to certify tax compliance for the five years before expatriation and meet new reporting requirements. This form outlines the expatriation details and confirms compliance with tax obligations.

    Note: For those who expatriated before June 17, 2008, the previous expatriation rules apply, as detailed in Publication 519 and US Tax Guide for Aliens.

    Expatriation Between June 3, 2004, and June 17, 2008

    For expatriated individuals within this period, the American Jobs Creation Act (AJCA) of 2004 amended IRC section 877, introducing an alternative tax regime for certain expatriated individuals. Key Provisions of Amended IRC 877 include:

    1. Income and Net Worth Criteria: The amended IRC 877 applies to individuals with an average income tax liability of $124,000 to $139,000 (varying by year from 2004 to 2008) for the five prior years or a net worth of $2,000,000 at the time of expatriation;
    2. Certification Requirement: It mandates certification to the IRS that all federal tax requirements for the five years preceding expatriation have been met;
    3. Extended US Tax Liability: Expatriated individuals are subject to US tax on their worldwide income for up to 10 years following expatriation if they spend more than 30 days (or 60 days for those working for an unrelated employer) in the US during any of those years;
    4. Notification Requirement: Under IRC 7701(n), individuals are treated as US citizens or long-term residents for tax purposes until they notify the IRS (via Form 8854) and the Department of State (for former US citizens) or the Department of Homeland Security (for long-term residents) of their expatriation or residency termination;
    5. Form 8854 and Information Reporting: IRC 6039G requires annual information reporting for each year during which individuals are subject to the rules of IRC 877. Form 8854, revised accordingly, must be filed on the due date of the individual’s US income tax return for the taxable year.

    Additional References:

    Expatriation on or before June 3, 2004

    For individuals who renounced US citizenship or terminated long-term residency on or before June 3, 2004, the expatriation tax provisions before the American Jobs Creation Act (AJCA) amendments are applicable.

    Tax Avoidance Presumptions

    1. Income Tax Threshold: If your average annual net income tax for the five tax years before expatriation exceeds $124,000;
    2. Net Worth Threshold: If your net worth on the expatriation date is $622,000 or more.

    In such cases, you are presumed to be expatriating primarily for tax avoidance.

    Requesting a Ruling

    • If you meet either threshold, you can request a ruling from the IRS within one year of expatriation, asserting that tax avoidance was not your principal purpose. Guidance for the ruling request is detailed in Section IV of Notice 97-19. If approved, expatriation tax provisions will not apply.

    Taxation Period and Compliance

    • The expatriation tax applies to the ten years following your expatriation, calculated similarly to the rules for individuals expatriating after June 3, 2004, and before June 17, 2008;
    • Initial Form 8854, Initial and Annual Expatriation Information Statement, must be filed for compliance with IRC 877. Detailed information can be found in Publication 519, US Tax Guide for Aliens.

    Actions to Take if Form 8854 Hasn’t Been Filed

    Filing Form 8854

    If you have not filed Form 8854, Initial and Annual Expatriation Information Statement, refer to its instructions for guidance on how, when, and where to file. This form is crucial for expatriates as it ensures compliance with US tax laws and reporting obligations.

    Relief Procedures for Certain Former Citizens

    In September 2019, the IRS introduced relief procedures for individuals who have relinquished or intend to relinquish US citizenship. These procedures allow eligible individuals to comply with US income tax and reporting obligations without being classified as a “covered expatriate” under IRC 877A. For eligibility details, refer to the Relief Procedures for Certain Former Citizens.

    Filing Late Income Tax Returns

    Individuals who have renounced US citizenship or terminated long-term residency must certify compliance with federal tax requirements for the five years before expatriation. Failure to do so subjects them to expatriation tax provisions. If federal tax requirements have not been satisfied, it is advised to file all due tax returns, with the possibility of arranging a payment plan.

    Penalties for Noncompliance

    The IRS imposes a significant penalty for failing to file Form 8854, which is essential for expatriates to comply with IRC 6039G. Failure to file can result in a $10,000 penalty. The IRS is actively sending notices and penalties to expatriates who have not complied with Form 8854 requirements.

    Additional Resources

    For detailed guidance on filing requirements and consequences of noncompliance, consult the Instructions for Form 8854 and explore the Filing Past Due Tax Returns page for individuals not eligible for the Relief Procedures for Certain Former Citizens.

    Navigating the complexities of US citizenship and its associated tax responsibilities, particularly for those considering expatriation, demands expert legal and tax advice. The Tax Law Offices of David W. Klasing, with its profound understanding of US tax laws, including FATCA and IRC 877A regulations, is uniquely positioned to guide clients through these intricate processes. Our seasoned tax attorneys and CPAs bring years of experience managing the nuances of citizenship acquisition, tax obligations, and the implications of renouncing US citizenship, ensuring clients comply with all legal requirements while minimizing potential financial impacts.

    At the Tax Law Offices of David W. Klasing, we specialize in international tax matters, including the intricate processes of US expatriation. Renowned as the trusted choice for dual-licensed Attorneys and CPAs, we bring a wealth of experience in offshore disclosure issues, including FATCA and FBAR compliance. Our firm is led by David W. Klasing, who has nearly three decades of experience, ensuring each case is managed comprehensively by our adept in-house team. Amidst an estimated 1.1 million attorneys and 560k CPAs in the US, only 24k professionals simultaneously carry both licenses. Among those, a mere fraction—approximately 3,000—have additionally earned a Master’s in Taxation. David W. Klasing is part of this select group, bringing his unparalleled education, credentials, and experience to zealously serve our clients in their expatriation needs.

    Our commitment to excellence is reflected in our case accomplishments and the testimonials of our satisfied clients. Choose us for reliable, specialized guidance in navigating the complex realm of international tax and expatriation. Contact us at (800) 681-1295 or click here to schedule a reduced rate initial consultation online.

    Relief Procedures FAQs

    The FAQs below concisely overview the Relief Procedures for Certain Former Citizens. These procedures offer immediate relief for qualifying individuals who have renounced their US citizenship. They cover various topics, including eligibility, filing requirements, and potential implications. For those seeking more detailed answers, visit the IRS website here.

    Q1. How long will these procedures be available?

    The IRS will offer these procedures indefinitely, without a specific termination date.

    Q2. Who is eligible to use these procedures?

    Eligibility is for those who relinquished US citizenship after March 18, 2010, have no US filing history, have income and net worth below specific thresholds, and have a total tax liability under $25,000 for the specified period.

    Q2.1 May a minor use these relief procedures?

    Generally, no, especially for those under 16, as expatriation acts typically require being at least 18.

    Q3. Does filing a Form 1040NR affect eligibility?

    Filing Form 1040NR under the belief of being a nonresident doesn’t disqualify you from these procedures.

    Q4. How is the $2,000,000 net worth threshold applied?

    This threshold applies strictly with no exceptions under these procedures.

    Q5. Can entities like trusts or corporations use these procedures?

    No, these procedures are only for individual taxpayers.

    Q6. Can I use these procedures if I renounced citizenship years ago but wasn’t tax-compliant?

    Yes, if the renunciation date was after March 18, 2010.

    Q7. Will penalties be imposed for late filings under these procedures?

    No penalties will be asserted for eligible individuals using these procedures.

    Q8. What if I am not eligible but make a submission?

    Submissions by ineligible individuals will usually be processed with all applicable taxes, penalties, and interest.

    Q8. What if I don’t meet the eligibility criteria?

    If you are ineligible but submit, the IRS will process your returns using standard procedures. You’ll be liable for all taxes, penalties, and interest.

    Q9. Can you provide examples of eligibility criteria applications?

    Several hypothetical scenarios illustrate eligibility, focusing on tax liabilities, net worth thresholds, and filing history. Based on these factors, they demonstrate cases where individuals may or may not qualify.

    Q10. How do I renounce US citizenship?

    Renouncing US citizenship is a process overseen by the Department of State.

    Q11. What documents are required for these procedures?

    Required documents include the Certificate of Loss of Nationality, identification, a dual-status return including Form 1040NR, Form 8854, and all other required information returns.

    Q12. Do I need to send payment with the returns?

    No payment is required if you’re eligible for these procedures.

    Q13. What if I have US tax withheld?

    Tax withholding isn’t considered in determining these procedures’ aggregate total tax liability.

    Q14. Where should I send my submission?

    Submissions should be sent to the IRS at a specific address in Austin, Texas, with “Relief for Certain Former Citizens” written across the top.

    Q15. Do I need preclearance or prior approval?

    No preclearance or prior approval is needed. Eligible individuals should directly make their submissions.

    Q16. What if I don’t have a Social Security Number?

    You can still submit without an SSN. Leave SSN fields blank and include an ITIN if previously obtained.

    Q17. Will filing under these procedures automatically lead to an IRS examination?

    No, but submissions may be selected for audit under standard IRS processes.

    Q18. Is filing FBARs required as part of these procedures?

    While not an eligibility criterion, FBARs should be filed if required, and penalties will not be asserted if filed promptly.

    Q19. Will I receive confirmation from the IRS on compliance?

    Yes, the IRS will send a letter confirming the receipt and completion of your submission.

    Q20. How long does it take to receive IRS notification?

    Allow at least two months before inquiring about a response.

    Q21. What are post-expatriation U.S. tax obligations?

    Determine your resident or nonresident alien status for tax purposes and file accordingly.

    Q22. Can I retract my submission?

    Relinquishing US citizenship is irrevocable. While you can’t retract a return, amended returns may be filed.

    Q23. Who can I contact for questions about submissions?

    Call 267-466-0020 for questions about submitting, but note that tax or legal advice cannot be provided.

    Q24. Can I still meet my tax compliance requirement if I expatriated in 2018?

    You can satisfy the tax compliance certification requirement by filing Form 8854 late and adhering to specific guidelines.

    Q25. What if I omitted income from my tax returns?

    File amended returns and attach a reasonable cause statement. Submit a completed Form 8854 to the designated address, stating “FAQ 25” in red ink.

    More FAQs on Joint Foreign Account Tax Compliance Act (FATCA)

    Non-citizen tax lawThe FAQs below provide concise answers to the Joint Foreign Account Tax Compliance Act (FATCA) inquiries coordinated by the Department of the Treasury, the Department of State, the IRS, and the Social Security Administration. They address topics such as obtaining Social Security Numbers, expatriation, and tax implications. Please visit the State Department’s FATCA FAQ page for a comprehensive understanding and additional details.

    Who is a U.S. Citizen?

    US citizenship is acquired by birth in the US or abroad to US citizen parents meeting Congress’s conditions. A foreign-born person may also acquire citizenship through naturalization.

    What is FATCA?

    The Foreign Account Tax Compliance Act (FATCA) mandates foreign financial institutions to report on US account holders and non-financial foreign entities to disclose substantial US owners or face withholding.

    Do US citizens abroad need to provide TINs to financial institutions for FATCA?

    US citizens must provide their TIN, typically their Social Security Number, for FATCA compliance.

    Where can US citizens overseas apply for a Social Security card?

    US citizens abroad can apply at Social Security Federal Benefits Units in US embassies or consulates. First-time and replacement card applications can be made by mail or in person.

    Can FBUs verify a Social Security number for US citizens abroad?

    Yes, FBUs can verify an SSN in person with a proper ID. For written proof, apply for a replacement card. Verification by phone or letter is not permitted.

    What documentation is needed for a Social Security card?

    Required documents include proof of age, identity, and citizenship. A US passport can establish two of these facts. Additional documents like birth certificates or foreign passports may be needed.

    How can a US citizen expatriate?

    Expatriation involves committing an act listed in Section 349(a) of the Immigration and Nationality Act, intending to relinquish US citizenship, and applying for a Certificate of Loss of Nationality at a US embassy or consulate.

    What is the time frame for the loss of nationality process completion?

    The process takes several months, with an average of two to three weeks for approval after submitting paperwork.

    What is the fee for Loss of Nationality?

    The fee is $2,350 and is non-waivable. Additional information can be found in the linked Federal Register Notices.

    US tax consequences of expatriation?

    Expatriation may result in an exit tax. Review IRS materials on expatriation tax and international individual tax matters for specific tax implications.

    How can a non-compliant US citizen come into tax compliance?

    US citizens with unmet tax obligations should obtain an SSN file, Form 1040 for worldwide income, and Form 8854 for expatriation details. “Covered expatriate” status applies based on income, net worth, or certification criteria. Options for compliance include:

    • The Streamlined Filing Compliance Procedures for Nonwillful Noncompliance.
    • Filing delinquent tax and information returns.
    • Considering the IRS’s Voluntary Disclosure Practice for willful conduct.
    • Specific procedures for delinquent FBARs or international information returns.


    Tax Help Videos

    Representing Clients from U.S. and International Locations Regarding Federal and California Tax Issues

    Main Office

    Orange County
    2601 Main St. Penthouse Suite
    Irvine, CA 92614
    (949) 681-3502

    Our headquarters is located in Irvine, CA. Our beautiful 19,700 office space is staffed full-time and always available for our clients to meet with our highly qualified and experienced staff of Attorneys, Certified Public Accountants and Enrolled Agents. We also offer virtual consultations and can travel to meet with clients in one of our satellite offices.

    Outside of our 4 hour initial consultation option, we do not charge travel time or travel expenses when traveling to one of our Satellite offices, or surrounding business districts, where it is necessary to meet personally with taxing authority personnel, make court appearances, or any in person meeting deemed necessary for the effective representation of a client. To make this as flexible, efficient, and convenient as possible, David W. Klasing is an Instrument Rated Private Pilot and Utilizes the Firms Cirrus SR22 to service client’s in California and in the Southwest by air. Offices outside these areas are serviced via commercial jet airlines. None of these costs are charged to our clients.

    Satellite Offices

    (310) 492-5583
    (760) 338-7035
    (916) 290-6625
    (415) 287-6568
    (909) 991-7557
    (619) 780-2538
    (661) 432-1480
    (818) 935-6098
    (805) 200-4053
    (510) 764-1020
    (408) 643-0573
    (760) 338-7035
    (602) 975-0296
    New Mexico
    (505) 206-5308
    New York
    (332) 224-8515
    (512) 828-6646
    Washington, DC
    (202) 918-9329
    (702) 997-6465
    (786) 999-8406
    (385) 501-5934