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Originally Posted by MrJackMeHoff
Oh yeah its real hard:
>>SNIP
A person wishing to renounce his or her U.S. citizenship must voluntarily and with intent to relinquish U.S. citizenship:
appear in person before a U.S. consular or diplomatic officer,
in a foreign country (normally at a U.S. Embassy or Consulate); and
sign an oath of renunciation
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Remember to get nationality of another country first

Otherwise this will be rejected - for obvious reasons.
Dual nationality is OK - but there are clauses and sub-clauses.
If the govt has a wildest dreams think is to escape future taxation, you can renounce and renounce, but they want their taxes based on - think last 10 years income calculation. It costs money to be free.