to get somebody else to pay your bills. @petros But the fact that the US has a reserve currency (still major, but waning?) allows it to finance its irresponsible spending and debt, and this pushes US persons abroad into higher tax brackets despite not having the purchasing power in their home countries correspondant with the higher tax brackets. Again, we may add "unfair" to the power of N to "unconstitutional". @ Jeff This is a major problem for countries with strong currencies like Switzerland (at least until it was pegged to the Euro). I decided to relinquish because of the HEART Act , and dollar devaluation was a major concern. Now that I am no longer a US citizen, my information on form 8854, if I ever file it , the exchange rate will be fixed on the rate of April 7, 2011. I think the "flight of the golden geese" is what the USG fears the most. If the golden geese go, too much tax revenue goes with them -- a very poor business model for the USG to depend upon in the first place. Flight of the Golden Geese: Unfortunately, Americans abroad (who earned their money outside the US) are also perceived to be in the same category. @Peg: So let's go after Canadians? I think everyone should pay some taxes. But going after people in other countries is called imperialism. Everyone can afford something. If people don't pay something, then it leads to class warfare and soak