February 2016 JD Supra

The US taxes its citizens and permanent residents on their worldwide income regardless of where they live or how long they’ve lived outside of the US.  There is only one other country in the world that operates like the US – Eritrea – an African nation.  According to the IRS: “If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad.

http://www.jdsupra.com/legalnews/do-you-know-what-an-irs-criminal-40754/