On September 6, 2019, the Internal Revenue Service (IRS) announced a new procedure which allows certain non-compliant US citizens who relinquished their US citizenship to become US tax compliant.This procedure is geared towards ‘Accidental Americans’ who were unaware of their US tax obligations. As well, under this procedure, no US social security number is required.The main eligibility points include:1. Prior compliance failures were non-willful.2. Past tax liability is not in excess of $25,000 for the six years of returns to be filed.