Readers’ forum: IRS calling for US tax returns

A potential new client has approached me with a problem they are having with the US Internal Revenue Service. The client is in their early 70s and recently widowed. They were born in the US to British parents but came to the UK when they were two years old and are a British citizen. They have lived in the UK since then married a UK citizen and have no connection with the US. The client’s income is all subject to the basic rate of income tax and comprises their own work and state pensions late spouse’s pension and rental income from a house that was jointly owned with the spouse but is now in the client’s name only.

Somehow the client came to the attention of the US IRS and is now being chased for US tax returns. The best thing to do would be to relinquish...