@SAD24 , Your understanding is correct. However, the sailing permit generally is for long-term residents -- but in your case I think you fall just outside that requirement . Because , you probably were not a "resident for tax purposes" more than 7 years or thereabouts. The whole purpose of the sailing permit is effectively to ensure that US collects its taxes -- you have filed your return and paid your taxes. And if you had any capital assets , you have liquidated and recognized those items on your return. So IRS should not have anything to complain about.
I hope this answers your query. Glad have been able to help you .
Namaste ji
pk.
