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In recent years, there has been a growing trend of American citizens leaving the U.S and voluntarily renouncing their U.S. citizenship in the process. The reasons for doing so are abound and vary from person to person; however, a person ordinarily cannot simply lose his/her American citizenship by proclamation or by the sole act of moving to another country. The process requires a formal renunciation accompanied by a voluntarily act in which a person demonstrates his intent to relinquish U.S. citizenship unequivocally. It also requires petitioning the United States Department of State (DOS), certifying to the Internal Revenue Service (IRS) under penalty of perjury, and, in special cases, advocating to convince the U.S. authorities to issue a certificate of loss of nationality (CLN).

The attorneys at Dearson, Levi & Pantz have significant experience representing expatriates and those who wish to renounce their U.S. citizenship. Our interdisciplinary practice is perfectly suited to provide specialized counsel on matters such as tax planning and compliance, optimal exit strategies, regulatory and filing requirements, ownership and employment considerations, travel restrictions, and qualifications for other benefits. We also represent expatriates before the DOS in securing CLNs, and before the IRS in connection with their U.S.-based businesses, the offshore voluntary disclosure program (OVDP) and the streamlined foreign offshore procedures.