[yieldcrv]

He’s only running afoul of a skittish company interpretation of reporting and tax regulations. That neither you can cite or anyone at the company because they don’t exist in that form.

All banks that inconvenience you “for security reasons” are like that.

[paxys]

Just because one doesn't know or understand all the banking regulations doesn't mean they don't exist. Tell me, did the OP file form W-8BEN with Goldman when they left the country, and was it forwarded to the IRS?

[rendaw]

W-8BEN doesn't appear to have anything to do with this. AFAICT it's a form to qualify for a lower withholding rate for US income.

[paxys]

Nope, every foreign resident with a US bank account has to file it with their bank. E.g. https://www.bbamericas.com/en/forms/w8-form-instructions/