abstract:Citizen X is a made-for-TV film, released in 1995, which covers the investigation of the Soviet serial killer Andrei Chikatilo, who was convicted in 1992 of killing 53 women and children between 1978 and 1990, and the efforts of detectives in the Soviet Union to capture him.
If Taxpayer X, a dual citizen, never intended to hide her money or assets but simply held her assets in her home country of Country Y, she could be penalized on her entire net worth, provided she has no U.S. holdings.