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Lewis Greenwald and Eric Rietveld co-authored the article "Why the First U.S. Pope Should Expatriate Immediately" published by Tax Notes [sub. req'd] on May 19, 2025. 

The article outlines several reasons why it may be in the best interest for newly elected Pope Leo XIV -- Robert Prevost, a U.S. citizen -- to immediately give up his U.S. citizenship in order to avoid U.S. federal income and gift and estate tax liability. Despite being the Bishop of Rome, as a U.S. citizen Pope Leo XIV is still subject to U.S. Internal Revenue Code which will impact his U.S. taxable income and could subject the Vatican's bank accounts to annual foreign bank account report filings. By expatriating from the United States, Pope Leo XIV could avoid these taxation issues.