This is exactly how the IRS treats all non-resident US tax payers.  My ex, a joint Canadian&#x2F;US citizen, had a problem with her taxes one year.  The CRA (Canadian Revenue Agency) sent a letter that basically said &quot;You appear to have made a mistake on your taxes, we think you owe an extra $XXXX.  Check with your accountant, sorry for the bother if this isn&#x27;t correct.&quot; the letter from the IRS basically said &quot;You have defrauded the US Government of $YYYY.  You will be arrested if you return to the US.  You will be extradited if your country of residence supports extradition for Fraud. Fraud of this amount can result in &lt;list of horrible penalties&gt;&quot;<p>Her accountant cleared it up in a few days, apparently someone at the IRS had made a mistake about Canadian Tax Law and reported the problem to the CRA which didn&#x27;t verify it.  It was a scary couple of weeks until we got the letter from the IRS which said the taxes were fine but included a warning about not letting this happen again.<p>I&#x27;d have renounced just for that bullshit.