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https://renounceuscitizenship.wordpress.com/2012/06/27/something-new-maybe-from-the-irs-for-taxpayers-residing-outside-the-u-s-and-who-have-not-been-filing-tax-returns-and-fbars/
Something new (maybe) from the IRS for taxpayers residing outside the U.S. and who have NOT been filing tax returns and FBARs