Interesting, I didn't know about the ten years. The relevant rules seem to be here: https://www.irs.gov/individuals/international-taxpayers/expatriation-tax ht

Interesting, I didn't know about the ten years. The relevant rules seem to be here: https://www.irs.gov/individuals/international-taxpayers/expatriation-tax https://www.irs.gov/individuals/international-taxpayers/expa... He mentioned it in 2013. So he's probably not affected anymore, but he still tends not to spend a lot of time in the US.