[philiphodgen]

No one has had any problems returning to the USA.

The USA is the only country that taxes its citizens who live outside the country. I think that's what you're asking. British citizens living abroad don't pay UK income tax.

The IRS hasn't taken any interest in my clients -- the tax returns are clean and that's all they should care about. But the Lois Lerner affair shows that they are corrupt, unfortunately.

The people I know who give up citizenship almost all do it with extreme regret. I assume this feeling persists even after the fact.