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The federal government is a formidable force. Inspite of the best efforts of agents, they could never nail Capone for murder, violating prohibition some other charge proportional to his conduct. What did they get him on?
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Julie's total exclusion is $94,079. In her American expat tax return she also gets declare a personal exemption ($3,650) and standard deduction ($5,700). Thus, her taxable income is negative. She owes no U.S. taxes.
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