“One very critical point to understand is that you should NEVER state that you are expatriating to avoid taxes. It could end up complicating matters if you ever intend to return to the US. If your dossier with the US government states that you renounced for tax purposes, that information should be assumed to be readily available to any number of agencies—including those dealing with visas and immigration. Although the authority to exclude a person from re-entering US on that basis is of questionable validity, and formal regulations on this have never even been proposed, State Department guidance to overseas posts does explicitly state this as a reason to reject a visa application.”
http://www.internationalman.com/articles/how-i-renounced-my-us-citizenship-and-why,-part-ii
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