From a real live U.S. citizen living abroad:
“Eighty percent of the people here don’t know about the requirement. Of the twenty percent, most of them say ‘The IRS can go to hell.'”
For Commissioner Shulman:
Opinion: the percentages may be misplaced. The ignorance of the law is real. The deliberate disregard of the law is real, and the reason most-often cited is that the penalties are mind-bogglingly disproportionate.