All US citizens are required to file annual tax returns. Citizens living abroad are required to file returns that are substantially more complex.
In most cases, this additional complexity is from pure reporting requirements, not tied to any additional taxes or revenue to the US government.
Nonetheless, the burden on US overseas citizens is substantial, often resulting in multiple dozens of extra pages in annual tax return and substantial accountant fees to manage the extremely complex forms.
We petition for a simplification of these tax processes, so the reporting requirements for overseas citizens is not significantly more onerous than for citizens living in the US.