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Who this Guide is For. Dual Citizens – US and Foreign. Employees of a Foreign Government. Non-Resident Aliens in the US. Resident Aliens Living in the US. US Expats Living Abroad. US Persons Involved in Foreign Corporations. US Persons Owning Foreign Accounts. Foreign Athletes or Entertainers. I love New York. You can pop out of the Underworld in Central. Park, hail a taxi, head down Fifth Avenue with a giant hellhound. Loping behind you, and nobody even looks at you funny. The freedom to make mistakes.

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