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“If you, I, or any other U.S. person abroad fails to report some information to the U.S. government under Chapter 61, Subchapter A, Part II, Subpart A of the Internal Revenue Code, we might have to pay the U.S. government tens of thousands of dollars of fines, regardless of the actual underlying tax deficiency. If the U.S. government fails to report some information to us under the exact same Subpart, we get zip.  So don’t get too excited when you hear that today’s Federal Register is missing something; after all, it’s only the ninth time in sixteen quarters that Timothy Franz Geithner has violated this single provision of the law of the land.”

http://isaacbrocksociety.ca/2013/01/30/thirty-days-after-the-end-of-q4-2012-and-still-no-list-of-ex-americans-in-the-federal-register/