Article on dual citizenship and taxation and border crossing

In most cases they wouldn't owe US taxes anyway because of the treaties between the US and Canada and the fact that their Canadian tax will almost always be higher than the US tax (generally if you live outside the US, you would pay US tax only if the foreign tax is lower). So it is probably just a matter of not being aware of the requirement to file.

Naturalized citizens would usually be aware of that requirement, due to the tons of legal information and processes they went through to become citizens, but I can easily see why a born US citizen would not know.
 
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