Yes. I moved to Iceland from Tennessee, a state with no state income tax. However, I needed a permanent address where I was sure I'd get mail, because I hadn't

Yes. I moved to Iceland from Tennessee, a state with no state income tax. However, I needed a permanent address where I was sure I'd get mail, because I hadn't yet found a long-term rental in Iceland, so I did my Federal tax return using my mom's address in Arkansas, where there is a state income tax. A couple of years later, Arkansas wanted to know why I didn't pay them any tax on my income from that year. I called someone, explained the situation, and he just had me write a letter. Problem solved. We're conditioned to fear the IRS because audits look horrible on fictionalized TV shows. In reality, I think you're right. The IRS is just a collection of people, and if you make an honest effort, the person on the other end isn't out to ruin you.