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Abandoning Green card and tax

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  • Abandoning Green card and tax

    A friend of mine obtained a green card in the early 80's, left the US and hasn't been back for 30 years.
    Unfortunately he never formally surrendered the green card and now the tax liability and expatriation process seems unsurmountable.

    Will he ever be able to return on a tourist visa? Will he get arrested at the airport?

    Thanks

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