Final Compliance Certification Before Renouncing US Citizenship

A long-term Cana­di­an res­i­dent born in the Unit­ed States want­ed to renounce US cit­i­zen­ship but had sev­er­al years of unfiled US tax returns and FBARs. We brought the client cur­rent through the appro­pri­ate IRS com­pli­ance pro­ce­dure, pre­pared the dual-sta­tus final year return, and com­plet­ed Form 8854 to cer­ti­fy tax com­pli­ance for expa­tri­a­tion. Out­come: the client renounced US cit­i­zen­ship with­out trig­ger­ing the exit tax and received cer­ti­fi­ca­tion of com­pli­ance from the IRS.