Tax
Do some former U.S. citizens now consider this a “badge of honor” to have renounced their U.S. citizenship?
By Patrick W. Martin
· February 10, 2014 · Updated June 3, 2026
A record number of U.S. citizenship renunciations in 2013, some 3,000, begs the question: “Why are so many U.S. citizens renouncing?”
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Patrick W. Martin
U.S. International Tax Lawyer · Shareholder, Chamberlain Hrdlicka
Patrick W. Martin is a U.S. tax lawyer licensed in California, Texas, and Washington, D.C., with 32+ years advising on the tax consequences of renouncing U.S. citizenship or abandoning lawful permanent residency. He served as lead counsel in Aroeste v. United States, the landmark federal case on green card holders, tax treaties, and the exit tax. Best Lawyers in America® (Tax Law), 2015–2025.
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