About Christopher J. Byrne   Tax Consequences of a U.S. Green Card Structuring Foreign Investment in the U.S. Moving to the U.S. Foreign Nationals Living in the U.S. Departure from the U.S. Cross Border Matrimonial Matters Receipt of Foreign Gifts & Inheritances Tax Compliance, Voluntary Disclosure & Litigation     Christopher J. Byrne PLLC Certified Public Accountant Attorney at Law 245 Park Avenue, 24th Floor New York, NY 10167 212.239.1931 TEL cjbyrne@byrnellc.com     2009 Christopher J. Byrne PLLC - All Rights Reserved This web site constitutes Attorney Advertising. It has been prepared for advertising and informational purposes only and should not be construed as legal advice. The material posted on this web site is not intended to create a lawyer-client relationship, and readers should not act upon it without seeking professional counsel. Prior results do not guarantee a similar outcome.