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Highlights

Pursuant to a congressional request, GAO provided information on tax-motivated expatriation, focusing on: (1) the Internal Revenue Service (IRS) procedures relevant to the enforcement of tax-motivated expatriate rules related to income, estate, and gift taxes; (2) IRS' procedures for using the private letter ruling process; and (3) Immigration and Naturalization Service (INS) and Department of State procedures for preventing tax-motivated expatriates from reentering the United States.

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