“Are you in fact a U.S. person?”

 “The formulation of the problem is often more essential than its solution, which may be merely a matter of ... skill” - Albert Einstein

It is a tough time to be a U.S. citizen abroad. The world is awash in FATCA anxiety. The U.S. has discovered FBAR as a way to raise penalty revenue and have embarked on an “FBAR Fundraiser”. Incredibly all bank accounts outside the U.S. are considered to be “offshore accounts“. U.S. law requires U.S. citizens to enter the U.S. with a U.S. passport. Those renewing their passports are now required to provide information relevant to tax compliance. Many are inclined to simply renounce their U.S. citizenship.
Only “U.S. persons” are required to file U.S. tax returns. You may NOT be one. Your first step is to take steps to determine  your citizenship status.

A. Being born in the U.S. is NOT conclusive proof of U.S. citizenship. You may have relinquished it along the way.

B.There is NO presumption whatsoever that somebody born outside the U.S. is a U.S. citizen.

Accountants, tax preparers, your bank and the vast majority of lawyers are NOT qualified to advise you on the starting question:

“Are you in fact a U.S. person?”
 
Being born in the U.S. means that you started life as a U.S. citizen. You may have relinquished U.S. citizenship. If so, you may have lost your citizenship. Many who  became dual citizens prior to 1986 may have a strong claim that they are no longer U.S. citizens. Some who became dual citizens after 1986 (depending on the facts may have relinquished their U.S. citizenship.)
Those who relinquished their U.S. citizenship by becoming a citizen of another country  may be entitled to a “backdated CLN” – ( backdated Certificate of Loss of Nationality).
Those born abroad to U.S. citizen parent(s) should seek a professional opinion on their citizenship status. Under no circumstances should you simply presume/accept that you are a U.S. citizen.
Tax compliance is designed to make you anxious. The IRS, tax lawyers, EAs and accountants are happy to exploit your anxiety. Do NOT react! You must respond. A response requires a calm, deliberate state of mind. Therefore, a “response” requires you to: 
Take your time in coming to a decision. A “response” requires that you investigate your possible U.S. tax liability.