This website contains age-restricted materials including nudity and explicit depictions of sexual activity.
By entering, you affirm that you are at least 18 years of age or the age of majority in the jurisdiction you are accessing the website from and you consent to viewing sexually explicit content.
No. It is not true.
I lived outside the US for many years and never even filed my taxes because my income was less than $100,000 per year.
If you earn a bit more than that, or you have income from capital gains, then may have to report it and pay taxes, yes.
See IRS rules for “Foreign Income Exclusion”