Court Prevents Taxpayers Right to Leave the U.S. Without Liquidating Overseas Property to Discharge Tax Debts

On January 29, 2014, U.S. District Judge R. Brooke Jackson of the U.S. District Court in Denver ordered two former Colorado residents who had moved to Ecuador to remain in the U.S. until they liquidate their assets and remit the proceeds to the Internal Revenue Service (IRS) or clearly show their inability to liquidate any assets to reduce their debt to the U.S. the case illustrates the use of the writ of ne exeat republica, a form of injunctive relief ordering the person to whom it is addressed not to leave the jurisdiction of the court of the state to aid the sovereign to compel a citizen to pay his taxes.[1]