Officially, International Revenue Code section 877 says that if US citizens renounce their citizenship to avoid income taxes, and the IRS can prove it, their tax liability remains.

• 按国际税务局法第877节的正式规定，美国公民如果为逃避所得税自愿放弃美国国籍而国际税务局又能够证实这一点的话，这些人仍然负有纳税义务。