Tax Avoidance Law Called Violation

A new law, allowing immigration authorities to bar reentry to the United States to Americans who flee abroad to avoid U.S. taxes, violates international law, Sen. Daniel Patrick Moynihan (D-N.Y.) contended. Moynihan said the provision, which passed with little notice in Congress’ final days, violates the International Covenant on Civil and Political Rights, a treaty signed by the United States. The treaty says, “Everyone shall be free to leave any country, including his own.” The new law is part of the immigration bill President Clinton signed.