“It may seem obvious, but Americans who have lived abroad for many years and not filed tax returns still sometimes do not realise that they will bring the IRS down on them like a ton of old tax records when they:  1. Register the birth of their child at a US embassy in the country where they now live, or 2. Renew a long-dormant US passport. 3. Appearing at a US airport with a non-US passport that reveals the bearer was born in the US is almost certain to set alarm bells clanging back at IRS headquarters in Washington.  4. [..]”

http://www.portfolio-adviser.com/galleries/news/20-ways-fatca-will-catch-your-clients

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