<i>Former citizens who renounced citizenship to avoid taxation.-Any alien who is a former citizen of the United States who officially renounces United States citizenship and who is determined by the Attorney General to have renounced United States citizenship for the purpose of avoiding taxation by the United States is excludable.</i><p>It would be hard to prove that he renounced his citizenship specifically to avoid taxation (he did it nearly 6 months before the IPO, and had been living abroad for several years), and even you could prove it, it is not an automatic exclusion.