CSG/CRDS Update & U.S. Refund Claim

CSG/CRDS Update & Possible U.S. Individual Income Tax Refund Claim:

Dear Clients and Potential Clients,

We are pleased to anounce The Commissioner of the Internal Revenue Service no longer asserts that taxpayers are precluded from claiming contribution sociale généralisée (“CSG”) and contribution pour le remboursement de la dette sociale (“CRDS”) foreign tax credits. Please find the full Joint Status Report outlining the victory from Eshel case here.


We would like to thank our clients for their financial contributions and support during this decade long legal saga. We would also like to thank Stuart Horwich for his outstanding work, which lead to the case’s success.

What this means to you:

If you are an American and worked in France between the years 2009 and 2018, you may be entitled to up to 10 years of tax refunds.

Horton Tax Services has been actively involved in resolving this issue since its inception. Since the Court of Appeals remanded the Eshel case, HTS clients have successfully filed numerous amended returns to receive refunds by claiming CSG/CRDS as a creditable tax.

If you think these credits may apply to your situation, we ask that you please complete and return the attached questionnaire to taxhelp@hortontaxservices.com Our HTS staff will review your data and determine your eligibility. We will not charge clients for this initial analysis.

For additional information, please read Stuart Horwich’s press release, an acticle on the Eshel case in Bloomberg, and our feature in Bloomberg’s Daily Tax Report.

Best regards,
Horton Tax Services