A friend of mine became a LPR over 9 years ago through marriage. She has lived back in Europe since 2004. Her husband's family lives in the US (NJ) so she has travelled back at least every 9 months and thus has not needed a re-entry permit. On a few occasions she has put her native country as her residence, the immigration officer has then recommended she change it to US residency so that she doesn't have to waste time at port of entry with the procedure of abandoning her LPR.
She has during this time inherited a large sum of money, at the time in $'s about $2M. She has not filed taxes while in Europe, until 2007. Her native country does not have an inheritence tax and thus did not have to file for the inheritence in her home country.
The four questions are; Does she have to pay US inheritence tax on that amount under the circumstances above? If she gives up her LPR can she apply to get it back in the future? If she gives it up does she still have to pay taxes in the US? Can she apply for residency in the US as a foreign investor, or any other status, after abandoning her LPR (through marriage)?
Thank you for any assistance.
/C

