Allow me to request clarification. You say "...explicitly to avoid taxes." Is that attempting to evade taxes you already owe, or avoid paying taxes in the futu

Allow me to request clarification. You say "...explicitly to avoid taxes." Is that attempting to evade taxes you already owe, or avoid paying taxes in the future? I mean, I could see an IRS auditor attempting to claim that as a reason for expatriating, "I no longer want to pay US tax" isn't acceptable and here's your tax bill for all that time you've been living elsewhere. (That's not to say the auditor's claim would ultimately be fruitful...) Assuming you mean the former, I can certainly see the IRS coming after expats for evasion. And why not? But they cannot be allowed to run roughshod over just anyone they "feel" is evading.