Treaty between Australia and United States – US tax debts not enforceable in

Australia

The New South Wales Supreme Court on 18 April 2007 handed down a decision in Jamieson v Commissioner for Internal Revenue [2007] NSWSC 324, in which the court decided that orders of the United States Tax Court are not enforceable in Australia.

Relevant to the case, the Commissioner of Internal Revenue of the Internal Revenue Service of the United States obtained a judgement from the United States Tax Court against the estate of the pl…