If the expatriate cannot pay his balance owing to the IRS inalumpsum, he could enter into an installment agreement with the IRS. Instead of paying his balance owing to the IRS, the expatriate could renounce his U.S. citizenship.
If German corporations disclose executive compensation figures, for instance, they typically do so as alump sum--often in the tens of millions of euros--which includes the pay of all the members of the management board.