February 4, 2023

Volume XIII, Number 35

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New IRS Funding Will Be Used to Focus on Tax Compliance of Non-US Citizens and Residents

US Congress will be giving the Internal Revenue Service (IRS) $79.6 billion over the next 10 years in an effort to put the agency back on the path to effective and efficient tax administration. The money will find lots of uses, including for the hiring of new personnel and updating the IRS’s antiquated technology.

At a recent American Bar Association Tax Section conference, Audrey Morris from the IRS Office of Chief Counsel (Small Business/Self-Employed Division) publicly stated that tax compliance among foreign nationals living and working in the United States also will be a priority and focus of the IRS’s new funding.

We have reported extensively about the re-funding of the IRS. (See here and here for example.) There are special considerations for non-US citizens who are not in compliance with US tax laws. For example, failing to properly report taxable income could be a bar or impediment to obtaining immigration status in the United States.

Practice Point: If you are a foreign national living in the United States and you may not be in compliance with US tax rules, it is time to consider doing so. The IRS has programs to help, including a voluntary disclosure program by which taxpayers who knowingly have reported their income erroneously or have failed to report income at all can disclose their transgressions and clean up their non-compliance. (See, e.g., here.)

Care should be taken, however, when dealing with the convergence of tax and immigration issues. If you are dealing with these sorts of issues, we strongly suggest speaking frankly with your tax and immigration advisors before doing anything.

© 2023 McDermott Will & EmeryNational Law Review, Volume XII, Number 291
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About this Author

Andrew R. Roberson tax attorney McDermott Will. Andy handles tax cases in Federal court, United States Tax Court
Partner

Andrew R. Roberson is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Chicago office.  Andy specializes in tax controversy and litigation matters, and has been involved in over 30 matters at all levels of the Federal court system, including the United States Tax Court, several US Courts of Appeal and the Supreme Court. 

Andy also represents clients, including participants in the CAP program, before the Internal Revenue Service Examination Division and Appeals Office, and has been successful in settling...

312-984-2732
Kevin Spencer, McDermott Will & Emery LLP , Tax Litigation Attorney
Partner

Kevin Spencer focuses his practice on tax controversy issues. Kevin represents clients in complicated tax disputes in court and before the Internal Revenue Service (IRS) at the IRS Appeals and Examination divisions.

 

In addition to his tax controversy practice, Kevin has broad experience advising clients on various tax issues, including tax accounting, employment and reasonable compensation, civil and criminal tax penalties, IRS procedures, reportable transactions and tax shelters, renewable energy, state and local tax, and private client matters. After earning his Master of...

202-756-8203
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