Only works if the country doesn’t have a tax agreement already. Here in Singapore the forms have a box to state if you’re from the US. You can’t dodge it here. And apparently people here have given up us citizenship in favour of Singapore citizenship and tax was one of the reasons.
Depends. If you have assets in US the Automated Collection System may be able to take part of what is due. If you want to go back to US depending on the amont you owe, it can be taken from property sells and can go up to US taking your passport (the US one only obviously), thats a recent rule and applies only if you owe more than $50k.