It is known, that the USA not only taxes their residents, but their citizens as well. But what happens if someone is a US citizen at birth, who never lived in the USA? Do they also need to pay taxes? I think if they never want to have anything to do with the USA, then it won't really be a problem from them, but there might be cases when you want to use your US citizenship, and have to deal with the USA.
For example consider the following scenarios:
- Never lived in the USA, and doesn't intend to, but might visit the USA for travel (and intends to use the US citizenship to enter the country)
- Never lived in the USA, has already worked in another country, but intends to move to the USA.
- Never lived in the USA, but wants a US passport, to make it easier to get visas for other countries. Doesn't really intend to go to the USA.
What happens in these cases? Do you have to retroactively pay the taxes on your income? Or do you only need to start doing it once you "formalized" your US citizenship (be getting your passport / entering the country, etc.)
Edit: Since it seems you need to do your US taxes as well, I'm mainly interested in the answers the various sanctions you might get if you don't do them. This might be quite common, as someone who never lived in the US will probably not know his obligations to a state he never lived in.