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The Department of Justice may initiate civil proceedings to revoke an individual’s United States citizenship where that person either “illegally procured” naturalization or obtained naturalization through “concealment of a material fact or by willful misrepresentation.” 8 U.S.C. § 1451(a). The advantages of civil denaturalization include the government’s authority to revoke the citizenship of individuals who have committed war crimes, extrajudicial killings, or other serious human rights violations; to remove naturalized criminals, gang members, or any individuals convicted of crimes who pose an ongoing threat to the United States; and to prevent convicted terrorists from returning to U.S. soil or traveling internationally on a U.S. passport.Three points:
- Ensure that the preceding five years of tax returns, prior to denaturalization, are fully compliant and in order.
- For the year of denaturalization, file a final return, including Form 8854.
- Exercise caution regarding covered expatriate status, particularly with respect to gifts that may trigger Section 2801 inheritance tax.
