Have a Tax Question? Ask a Tax Expert
If you did not have any U.S. source income, no the IRS cannot impose tax, however, if you were receiving a pension, or other U.S. source income, that should have been reported as income and tax returns should have been filed even while you were in American Samoa.
Let me know if I can be of further assistance to you regarding this matter. If all is clear, be so kind as to positively rate my response so that I can receive credit for assisting you.