[hvncb]

I think this is quite a find (someone pass it to me) and I post because I am starting to do research and wonder if others are interested in the topic.

Appears IRS is madated to prescribe the procedure to exit and if the IRS dosen't provide the prescription or do the "acceptance" then you have much room to scream and, they don't give you remedy, then they we might be able to stop all collection activity (which includes encarceration). Read Carefully in regards US Citizen.

26CFR301.6109-1 (g) Special rules for taxpayer identifying numbers issued to foreign persons--(1) General rule--(i) Social security number. A social security number is generally identified in the records and database of the Internal Revenue Service as a number belonging to a U.S. citizen or resident alien individual. A person may establish a different status for the number by providing proof of foreign status with the Internal Revenue Service under such procedures as the Internal Revenue Service shall prescribe, including the use of a form as the Internal Revenue Service may specify. Upon accepting an individual as a nonresident alien individual, the Internal Revenue Service will assign this status to the individual's social security number.