“The IRS’s powerful new weapon is actually an old one that hearkens back to 18th century English royal court, and was introduced in America as a tax collection tool by the Revenue Act of 1918. It is called ne exeat republica, which is Latin for ‘let him not go out of the republic.’ The writ is issued to prevent a person from leaving a jurisdiction until he satisfies a claim brought against him in court. In practical terms, the IRS is using this law to obtain a court order that prevents people who owe taxes from leaving the U.S. once they have entered. Given how often Canadians cross the border to visit family, to shop, to ‘winter-over’ or vacation, it has special relevance to them.”
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