There are two different tests. People do try to trick the system and get caught. It then puts the spotlight on everyone. I know passport holders who do not file U.S. taxes and use a second, or foreign passport, as their id. I keep telling them they will get caught but they are convinced they won't.
In addition, I know people that say they work for a foreign company and use the exclusion. They then say to the foreign tax department that they are in the U.S. thus double dipping. Imagine that!
Northwest pilots were caught years ago using, I believe, a Tokyo P.O. box as an address. Yes, this is still going on!
They, the IRS, are after the scammers not those that are completely honest.
A UAL F/A trying, it seems, to use a loophole or is trying a fast one, Is Lucky she's not going to jail Mrs. Snipes!
Funny, if you tell people from other countries, ie; Canada, Australia and England, that it's coming to their country they say NEVER! Guess what, it is! Governments are up turning rocks to find all sorts of bugs hiding.
You would be shocked at what some get away with and have for years.
Happy Holidays