French authorities agreed to help the U.S. crack down on tax evaders. But in doing so, people who just happened to be born on American soil face massive penalties and reams of red tape. PARIS — In 1964, a happy young French couple moved to the United States. The husband had just taken a new job at IBM and his wife was expecting their first child. They spent two hectic years in this country they didn’t know, together with their little Renaud, who came into the world just a few months after they’d settled — in Poughkeepsie, New York. Then,...