The election of Pope Leo XIV, the first Pontiff of American origin, was a watershed moment for the Catholic Church. However, it also prompted a query that extends beyond the confines of the Vatican and addresses a much more extensive matter: the taxation of U.S. citizens who reside abroad. In fact, the United States has a philosophy that is unique in the world, shared only with Eritrea: a citizenship-based tax system. This means that every citizen of the United States is required to file a tax return with the Internal Revenue Service (IRS), regardless of where they live or whether they earn income on US soil. The obligations of U.S. citizens residing abroad are not limited to the tax return. The Pope, at least in terms of paper, will be subject to the automatic sharing of information on foreign financial accounts in his name and on capital income through the mechanism of FATCA (Foreign Account Tax Compliance Act), which mandates that foreign banks and financial institutions transmit data to the U.S. tax authorities. A contentious system that affects millions of American citizens around the world each year, including "accidental Americans," people born in the United States to foreign parents or with dual citizenship, who are often unaware they have overseas tax obligations.