The US tax code is for all US Citizens and other tax payers and has no provision to penalize those living abroad in fact there are two provisions for US citizens living and working abroad to pay LESS taxes than if they were living in the USA. The Foreign Earned Income Exclusion and the Foreign Tax Credit. US-Taxman specializes in Expat tax returns and most expats we prepare returns for pay little or no tax.

There are many instances where a U.S. citizen living abroad who earns his salary abroad, owns his assets abroad, has his pension abroad and is married to a non-U.S. spouse will pay higher U.S. taxes on income that is local to him than a comparable Homeland American would pay on income that is local to him.
Read full article: www.taxconnections.com/taxblog/the-fatca-is-americans-abroad-are-subjected-to-a-far-more-punitive-tax-system-than-homeland-americans/

There are many instances where a U.S. citizen living abroad who earns his salary abroad, owns his assets abroad, has his pension abroad and is married to a non-U.S. spouse will pay higher U.S. taxes on income that is local to him than a comparable Homeland American would pay on income that is local to him.
Read full article: www.taxconnections.com/taxblog/the-fatca-is-americans-abroad-are-subjected-to-a-far-more-punitive-tax-system-than-homeland-americans/