Expatriation
Formal renunciation of U.S. citizenship under 8 U.S.C. § 1481 severs the citizenship-based federal jurisdiction that follows U.S. citizens worldwide, subject to the Reed Amendment, the exit tax under § 877A, and FATCA reporting on pre-renunciation accounts
Formal expatriation under 8 U.S.C. § 1481 works. The § 877A exit tax applies on the way out. Past obligations don't retroactively disappear, but going-forward U.S. citizenship-based taxation does. One of the six real exits identified in the capstone analysis, operative as designed — though structurally available only to the wealthy.
The Real Exits: Commercial Solutions to a Commercial Problem
Six commercial or procedural mechanisms by which people actually escape, sidestep, or compel performance from the modern American legal system: extreme wealth, powerful friends, formal expatriation, multiple citizenships, creative trusts (including the entertainment industry's standard loan-out structure), and enforcing the contract through § 1983, qui tam, FOIA, and the Tax Court. The theological exits don't work. The working exits are commercial — and that fact validates Beers's diagnosis more powerfully than the treatises do.