Much has been written and spoken about the Internal Revenue Service's new "Relief Procedures for Certain Former Citizens" regime since it was unveiled earlier this month – apparently to enable mostly "accidental Americans" who have relinquished their U.S. citizenship, or are hoping to, the chance to easily and cheaply enter into U.S. tax compliance. 

For the past four years, U.S. born, France-resident and French-speaking Fabien Lehagre has been fighting a tireless and increasingly hard-to-miss battle on behalf of all of France's and Europe's "accidental Americans"...

On September 6, the U.S. Internal Revenue Service introduced an enhanced streamline program aimed at enabling “certain former citizens” to extract themselves more easily than has been the case till now, from American citizenships that they never used and typically, only found out about recently...

Here, Kevin E. Packman, a partner with the Holland & Knight law firm in Miami, Florida, who specializes in tax and citizenship issues, considers the merits of the new Relief Procedures.

The U.S. Internal Revenue Service unveiled a set of "new procedures" on Friday that it said would enable "certain" expatriates – a sub-group of "accidental Americans" who have renounced their citizenship, or are considering doing so – to avoid key taxes normally associated with renouncing.