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May 26, 2022 In the Stacks

Tax Section Publishes Tax Issues for Immigrants

This spring, the ABA Tax Section is publishing the new book Tax Issues for Immigrants: A Practical Guide to Understanding Tax Law for Immigrant Taxpayers, by Sarah Lora, Robert G. Nassau, and Sam Rock. The book introduces the reader to the basics of taxation for immigrants, their spouses, and their dependents, plus immigration law as it intersects with tax law.

With the increasingly complex obligations of immigrant taxpayers, especially after the PATH Act and the TCJA, Tax Issues for Immigrants seeks to provide assistance to practitioners guiding clients through the intersection of immigration law and tax law. An expansion of a chapter in Effectively Representing Your Client Before the IRS, the book introduces different types of immigrant statuses and how the tax code treats them, and examines how the tax code treats resident and nonresident taxpayers and taxpayers with spouses and/or dependents in foreign countries. The book also looks at how the tax code treats taxpayers, spouses, and dependents with ITIN numbers, including their eligibility for dependent exemptions, head of household filing status, and credits. It provides general information about the immigration consequences for filing or non-filing of returns, as well as nonpayment of taxes, and it discusses taxpayer language access rights when communicating with the IRS.

“I hope the book provides guidance for practitioners to help their clients navigate this complex intersection of law, as well as access all the credits and tax benefits their clients deserve, while managing risk as it relates to their client’s immigration situation,” said Lora. “We hope that it is a useful aid for both tax and immigration practitioners alike.”

Sarah Lora is an assistant clinical professor of law and leads the Lewis & Clark Low Income Taxpayer Clinic; she specializes in and is a frequent speaker on tax issues for immigrants. Robert G. Nassau has led the Low Income Taxpayer Clinic at the Syracuse University College of Law since its founding in 2002. Sam Rock is a private practitioner in Lexington, Kentucky, practicing immigration law, with a concentration on tax preparation, resolution of compliance issues, and tax debt for low income immigrants.

Tax Issues for Immigrants is an important book,” commented Leslie Book, of Villanova University Charles Widger School of Law. “It takes readers through essential definitions in tax law and immigration law, definitions that are technical and often misunderstood by clients, immigration lawyers, and tax practitioners. It recognizes that, to effectively represent immigrant clients, it is insufficient to have knowledge in one discipline without the other. By exploring the tax ramifications of immigration, Sarah, Robert, and Sam have provided a valuable service to the bar and to this population.”

Written by experienced litigators, the book is designed for tax controversy practitioners, especially those at low income taxpayer clinics. It will also be valuable to immigration attorneys needing basic tax information. Tax Issues for Immigrants is part of the Tax Practitioner Guide Series and is available for purchase in the ABA Store in paperback and ebook formats.

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