Here’s a small extra piece of the puzzle for those of us trying to figure out exactly who gets listed in the expat honour roll Federal Register “name-and-shame” list of ex-citizens. There are indeed some people who have to pay the exit tax but don’t have to have their names published: naturalised citizens who are stripped of their citizenship by U.S. courts, usually for naturalisation fraud or war crimes committed prior to naturalisation.
This post is not particularly useful to most Isaac Brock Society readers contemplating relinquishment or renunciation — unless you’re in need of some comic relief and would like to read about a mildly amusing drafting error in the exit tax statute.
