The accurate statement about impeachment is:
Impeachment is typically applied when actions seem contrary to the Presidential oath.
To clarify the inaccuracies of the other statements:
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No American president has ever been impeached. - This statement is false. Three U.S. presidents have been impeached: Andrew Johnson, Bill Clinton, and Donald Trump (twice).
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Being impeached means being convicted and removed from office. - This statement is false. Impeachment is the process of bringing charges against a president; it does not mean conviction or removal. Conviction and removal require a Senate trial and a two-thirds majority vote.
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The Constitution makes it impossible to impeach a US president. - This statement is false. The U.S. Constitution provides a clear process for impeachment of a president.
Thus, the most accurate statement is about impeachment being applied in cases where actions seem contrary to the Presidential oath.