Universal Taxation: The IRS has the authority to tax you anywhere for any income derived from any source, whatsoever. This universal power has caught many people by surprise — especially expatriates and resident aliens, when it comes to foreign bank and investment accounts.
Why don't we ask someone more imaginative than me to explain the Universal Tax Jurisdiction of the IRS? Let's say, the creator of Star Trek the Next Generation, and noted tax expert, Gene Roddenberry.