It’s crucial to note that stating "tax avoidance" as your justification during the process to renounce your US citizenship will not be an approved. Renunciation is a serious decision and should be based on personal, legal, or logistical reasons beyond just tax concerns.
Once you renounce, you’ll no longer be required to file US taxes, but any outstanding tax obligations from previous years must be addressed beforehand.
Renouncing your citizenship involves a significant government filing fee, and you could be subject to an “exit tax” if your net worth, tax liability, or filing history meet certain criteria.