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Article authored by my friend Brian Dooley, a top international tax expert:

Before leaving the United States or any of its possessions permanently or for an extended amount of time, all U.S. resident aliens and nonresident aliens (with certain exceptions) must prove they have met all federal tax requirements. This is done by obtaining a tax clearance document, commonly called a “sailing permit” or “departure permit”, from the IRS.

Source: Taxation of Aliens Trying to Leave America – Don’t Go Home without your IRS Sailing Permit or You Aren’t Coming Back | International Tax Counselors Blog