In theory they still owe exit tax.. https://americansoverseas.org/en/knowledge-centre/us-taxes-and-liability/exit-tax-us/ https://americansoverseas.org/en/know

In theory they still owe exit tax.. https://americansoverseas.org/en/knowledge-centre/us-taxes-and-liability/exit-tax-us/ https://americansoverseas.org/en/knowledge-centre/us-taxes-a... I suppose you could just toss it in the ocean and not formally renounce your citizenship, but you’d need to keep up on your taxes to avoid it in the future.