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United States

The U. S. Immigration and Nationality Act (INA) stipulates that anyone wishing to renounce U. S. citizenship must do more than merely claim allegiance to another government. Americans who face prosecution in the United States or who owe back taxes, for example, cannot merely become naturalized citizens of a country that does not have an extradition agreement with the United States. Under the terms of INA, anyone who wishes to renounce U. S. citizenship must appear in person before a U. S. consular or diplomatic official and sign an oath of renunciation. This must be done in a foreign country (usually it can be done at a local U. S. Embassy or consulate); the renunciation cannot be executed in the United States proper. Failure to follow these conditions will render the renunciation useless for all practical purposes. Moreover, those who renounce their U. S. citizenship are still liable for any tax obligations they have incurred and may still be liable for military service. If they have committed a crime in the United States, they can still be prosecuted.

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