Expatriation Tax?

I know if a green card holder wants to abandon his green card, he will have to pay an Expatriation Tax. But I was wondering is this law applies to those CPR holders?

For example, if a CPR holder for some reason voluntarily or involuntarily failed to apply for an LPR then his CPR will expire and he has to go back to his home country, does he need to pay the Expatriation Tax?

from IRS website:
http://www.irs.gov/businesses/small/international/article/0,,id=97245,00...