Stephen Flott has more than thirty-five years’ experience in international commerce and transportation. He advises businesses, individuals and non-profits on a wide range of international business and tax matters, including U.S. taxation of international business and transportation, of U.S. citizens residing overseas, of foreign estates with U.S. property, and of foreign persons and companies with U.S. income or property. He also assists clients with US regulation of international shipping, trucking, bus and freight forwarding operations. Mr. Flott also specializes in U.S. citizenship issues, including expatriation and associated tax issues, and the special compliance challenges associated with long term non-filing of U.S. tax returns and financial reports by U.S. citizens who reside overseas.Mr. Flott received a Bachelor of Arts (Hons.) from St. Jerome's College in Waterloo, Ontario in 1967, Master of Arts in History from the University of Waterloo in 1968, and an LL.B (now J.D.) from Osgoode Hall Law School at York University in Toronto in 1973. He obtained a Master’s Degree in Law from George Washington University in 1987. Mr. Flott was admitted to the practice of law in the Province of Ontario (with honors) in 1975, the District of Columbia in 1987, State of Maryland in 1988; and the Commonwealth of Virginia in 1997. He is a member of the tax sections of the International, American, and District of Columbia Bar Associations.