Document Type
Article
Publication Date
9-1-2025
Publication Information
119 Tax Notes Int'l 1389 (2025).
Abstract
From the Article
In this article, Kirsch looks at the language of the Holy Sovereignty Protection Act to consider whether it addresses and resolves various tax-related issues that arise from a U.S. citizen serving as pontiff, including income tax liability, the loss of a pontiff’s U.S. citizenship status, and the pope’s obligations for foreign bank account reporting.
Recommended Citation
Michael S. Kirsch,
Bill Addressing Pope's Tax Issues as a U.S. Citizen Misses the Mark,
119 Tax Notes Int'l 1389 (2025)..
Available at:
https://scholarship.law.nd.edu/law_faculty_scholarship/1980