Many hundreds of years ago in a small Italian town, a merchant had the misfortune of owing a large sum of money to the moneylender.

很久以前，在意大利的一座小镇上有一位商人，财运不济欠了一个放债人一大笔钱。

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If the expatriate cannot pay his balance owing to the IRS in a lump sum, he could enter into an installment agreement with the IRS. Instead of paying his balance owing to the IRS, the expatriate could renounce his U.S. citizenship.

FORBES: Oh Canada! Our Home and Adopted Land