Isn’t he already being taxed in Canada - if so he should refer the IRS to the Canadian Government. How can a person be taxed twice on the same income? What service will he get for his money if he does pay - a passport.
Mel
Many countries have treaties covering such things.If this guy files a yearly 1040 he’d probably pay nothing to DC unless he had an income over the built in exemption...which is pretty hefty.But the bother of just filing is bad enough.