Yes, but its not as aggressive as it seems: 1) the US gives a tax-free amount up to ~$100,000 earned abroad, and 2) that’s after deducting the tax you paid to the country you earned it in (as an example, say you earned $100,000 abroad and paid 30% tax, you’d only have to report $70,000, and because that 70k is below the tax-free amount (in the $100k neighborhood), you don’t owe any additional tax in the US.

HOWEVER, the tax-free break is only given if you file your taxes. If the IRS decides you need to be audited, and you didn’t file (because you live in a different country and think it’s absurd to have to file taxes to a country you didn’t earn that money in), you lose the tax free amount (which basically means you can be double taxed).