Earlier quoted context omitted.
AFAIK U.S. is the only country that makes you pay tax even if you are tax resident of different country. Ironically it does not apply to corporations that fail to pay billions in tax.
The US and Eritrea. I knew this was a thing, but I had always assumed a US citizen living abroad only ended up paying tax to the IRS if the tax they paid to the foreign government was less than what they would have paid to the US, and only the difference is paid. But it seems that’s not the case, and you get an exemption for “only” the first $108,700 of your earnings. As with everything the IRS does, it seems complex…
I can't remember if the amount was exempted under $108,700 but I don't think it was given how mad he was that he closed the account because the paper work wasn't work dealing with.
My dad's friend told me a horror story about his friend's mom who was born in the US while he parents were on vacation but she never lived there. The mother is currently retired and is collecting a pension, then she got a letter from the IRS saying that she owed back taxes because she's a US citizen and never filed.