Tax laws on former US citizens not being enforced

tax       2003-02-12 
There is little or no enforcement of special tax rules for people who give up their U.S. citizenship or permanent residence status in order to avoid paying U.S. taxes, a congressional report released on Wednesday said.
The study released by the congressional Joint Committee on Taxation said the Internal Revenue Service "generally has ceased all compliance" efforts relating to tax payments on income, estate and gift tax obligations of former citizens and former permanent residents.