Earlier, United States Citizens filing expatriate tax returns have generally not been audited by the Internal Revenue Service on a frequent basis. But, this will certainly change as the IRS has recently increased materially their "International Tax Department" due to recent changes in the IRS.

Thus, CPA's should be aware of these changes and must ensure that their clients comply with the stringent rules regarding claiming "foreign earned income exclusion that is claimed on Form 2555 on their clients individual tax return"!