  It would seem that there is one somewhat further north than California. It's called Sweden. After filing a j&auml;mknig which informs the tax authorities that this is my final return and will not be earning more any income in the country.
This, apparently, was lost as I am still out some 5000 SEK [~500 &euro] which they owe me and should have be restituted last November. This then forced me to then re-declare my 2003 income, which I was less than happy about, but it's not hard to do. Unfortunately, this seems to have snowballed into a flurry of forms, sent to my Paris address, in Swedish, asking my status and intentions and those of my dependents [zero].
The last one was from the urlLink tax department which I filled out, as best as I could, and wrote in English that I had no intention of ever returning to Sweden. But it was not to stop there. Now, I have to tell their horrendous urlLink health care system more or less the same information. The only up side on this is that I have to make the declaration: p&aring; heder och samvete which is the stupid title they give urlLink JAG in Sweden. You can check out any time you like. But you can never leave ... 
