Very important for pre-2004 relinqishers to read, the posts/threads at this link also contain some useful information for those who relinquished after June 4, 2004, or are planning to do so.
You can renounce (or apply for a relinquishment-based CLN) if you have not filed taxes. Here’s some general information, with source links, relating to that and the relation between DoS and IRS in the context of renunciation/relinquishment.
The actual “relinquishment and renunciation data” was integrated into the Appendix of the Consulate Report Directory in 2013 (tracking chart of people’s wait times from booking to consulate appointment to receipt of CLN) and is continually updated there. The thread itself , however, has remained open and popular.
Although a person who is already a citizen obviously can’t relinquish by naturalisation, any adult can relinquish by taking employment with a foreign government (or its subdivisions) or by joining the military.
Relinquishment by Naturalisation (INA, s. 349(a)(1)) by Person Born in US to Canadian parents: Cheryl’s Story. Relinquishing act (naturalisation) was her registering her birth abroad with the Canadian government in 1977 when she was an adult.
Cheryl’s detailed story contains information of particular interest to Canadians and general information which may also be useful to those of other countries and those with slightly different fact sets as well.
Reports by Persons who Relinquished US Citizenship Upon Taking Government Employment, Immigration and Nationality Act, s. 349(a)(4)(A)
The relinquishing act itself causes the citizenship loss. A CLN provides proof of it, but it’s not the only way to prove it.
This is a series of nine posts on different aspects of the exit tax. Much of it is relevant to persons in all countries.
The title highlights Dublin, but this post contains a chart of links to consulate websites’ and their info re renunciation appointments around the world, as well as ongoing discussion of the topic.