renunciation of nationality

(5) making a formal renunciation of nationality before a diplomatic or consular officer of the United States in a foreign state , in such form as may be prescribed by the Secretary of State" (emphasis added).

Nestmann states that despite non-enforcement of the Reed Amendment, he advises his clients to avoid making a formal renunciation of nationality and instead to apply to have their acquisition of non-U.S. citizenship treated as an "expatriating act" under 349(a)(1).