IMMIGRATION AND TAX CONSEQUENCES OF EXPATRIATION
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More importantly, Section 212(a)(10)(E) of the Immigration & Nationality Act, 8 USC
§1182(a)(1)(E) provides that a former citizen of the U.S. who officially renounced U.S. citizenship for
the purpose of tax avoidance is ineligible for a visa to the U.S. While the regulations implementing
this statute have never been published in the Federal Registry and most consular officer routinely
issue visas to former U.S. citizens despite this provision of law being on the books, some less
enlightened consular officers at certain posts have improperly refused to grant visas to former U.S.
citizens based on this provision, although the denials were subsequently overturned after input and
clarification from the Legal Affairs Office of the State Department.