Americans Abroad Need Tax Justice Too say Lynne Swanson and Victoria Ferauge in an article published in The Hill.

“Why are we doing this to folks? Why are we tormenting them in this way?” IRS Taxpayer Advocate Nina Olson asked in an address to Securities Industry and Financial Markets Association FATCA Policy Symposium in Washington last year.
Who Are These “Folks?”
These “folks” are Americans living abroad: NGO workers, English teachers, physicians, taxi drivers, lawyers, bar tenders, nurses, accountants, engineers, stay at home parents, retirees, U.S. military veterans, entrepreneurs promoting American-made products creating jobs in the United States and others..
But according to some members of Congress and advocates for tax justice in the United States, these “folks” are really tax cheats, tax evaders, traitors, Fat Cats, criminals, money launderers, drug traffickers, and terrorist financers hiding “illicit activities” in their bank accounts.
If you listen to the “folks” themselves, you get a very different picture. They are simply Americans living rather ordinary lives in Australia or Zimbabwe instead of Maine or California. And it should be no surprise that they have bank accounts where they live, work, earn income—and pay taxes.
What is their Problem?
These “folks” are tormented by the same problems: FATCA and Citizenship-based taxation (CBT)…

The article reports on CBT and FATCA. It recommends a solution:

There is a simple solution to end the torment of honest Americans by their own government. United States should join the rest of the world and move to residence based taxation—including scrapping FATCA for Americans abroad.