OFAC Correspondence - Guidance on the Application of Section 911 of the Internal Revenue Code to U.S. Individuals Working at Guantanamo Bay

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Try typing your search term (“ordinarily resident,” “new debt,” or something else) in the “Find a Search Filter” box at the top of the page, and the corresponding “Key Legal Issues” check box will pop up instantly, if one exists. Once you check the box (e.g. “new debt,” with ~55 results), you can always use the text string filtration function to further refine your search (e.g. by typing “invoice” and narrowing the ~55 results to ~10).

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TURBOFAC Commentary (144 words)

Notes:

1) IRS reports guidance received from OFAC confirming "that for purposes of section 911(d)(8) of the [Internal Revenue] Code, the do not proscribe transactions related to travel, to, from, or within the U.S. Naval Base at Guantanamo Bay."

In the absence of a covering travel to Guantanamo Bay, this is, in effect, an interpretation of 515.301 of the CACR, with OFAC excluding the naval base from the definition of "foreign country," which includes "any territory, dependency, colony, protectorate, mandate, dominion, possession or place subject to the jurisdiction" of Cuba.

From a technical standpoint, the base is "leased" to the U.S. It is possible that reasons unrelated to the CACR explain why OFAC does not want to specify, in the regulations or other guidance, why it considers the...

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Guidance on the Application of Section 911 of the Internal Revenue Code to U.S. Individuals Working at Guantanamo Bay

TURBOFAC Commentary (144 words)