[eesmith]

Bit of nuance. https://en.wikipedia.org/wiki/Accidental_American#Tax_obliga... asserts:

> Tax compliance is not required for renunciation of US citizenship, but only to formally exit the US tax system after expatriation. Consular officials will not inquire about a person's tax status during the renunciation interview, nor is a potential renunciant required to supply a Social Security Number at any point during the process. The common but mistaken belief that tax compliance is required prior to renunciation is encouraged by the US tax preparation industry, often at great cost to unsuspecting Accidental Americans. It appears, however, that a significant number of former US citizens have renounced without any attempt at tax compliance.

[Question50]

The US Dept. of State Foreign Affairs Manual used by consular officials, who have wide latitude in this area:

https://fam.state.gov/fam/07fam/07fam1260.html#M1266

100% though on the US tax preparation industry.