The US is the only developed country in the world that taxes its citizens, irrespective of where they live, on the basis of their being US citizens rather than on any income earned in the US. Other countries try to prevent tax evasion and other tax dodging tricks, but do not penalise their own citizens specifically.
The IRS should enforce tax collection on Americans who earn money in the US and choose to divert it to tax havens to avoid paying tax, however it should not penalise people who live and work exclusively overseas and pay tax in another jurisdiction. Nor should such people have to complete tax returns if they have no US income. No other developed country punishes its own citizens in this way.