> When the rules, applied to a situation, produce a seemingly very harsh outcome – especially when there is no evidence their original authors would have actual

> When the rules, applied to a situation, produce a seemingly very harsh outcome – especially when there is no evidence their original authors would have actually wanted that outcome in this particular case – judges often look for ways to "bend" them. The original authors of what? The original authors of the bills to tax expats actually did want these outcomes. I actually disagree with the law, but the claim that the writers didn't intend for this is quite the stretch, as the law is extremely clear in the punishments, and if you read into the history, it's quite clear they wanted to punish people. What may be a remedy by the court is if they believe the punishment is cruel or unusual or the fine excess. They may find that and strike down the entire law, but the law is certainly intended to do exactly this.