Understanding the Intersection of Taxation and Immigration (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    Understanding the Intersection of Taxation and Immigration (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    Understanding the Intersection of Taxation and Immigration (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    This chapter introduces the reader to the basics of immigration law and some of the areas where it intersects with taxation.

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    This is a downloadable chapter from Effectively Representing Your Client Before the IRS, 7th Edition.

    Tributary laws in the United States (U.S.) require that all U.S. citizens and residents living in the U.S. report and pay taxes on their worldwide income from whatever source derived. Compliance, or lack thereof, plays an important part in supporting or jeopardizing an individual’s immigration process. When an immigration petition is filed on behalf of a foreign national seeking permanent or temporary status, compliance with tax laws can support a claim of good moral character and it can prove that a beneficiary will not be a public charge to the state - two essential factors in the immigration process.

    This chapter was inspired by the increasing intersection between taxation and immigration law and the interdisciplinary consequences on each other. It will introduce the reader to the basics of immigration law and some of the areas where it intersects with taxation. The issues addressed are mostly those experienced by low-income taxpayers and most likely to be seen in the Low-Income Taxpayer Clinics. However, we recognize that this is an expansive and extensive area of law and many issues and topics may need further development.

    Nonprofit / Academic / Government individuals or institutions are eligible to receive a special price of $28 by calling the ABA's Service Center at 1-800-285-2221 to place an order.

    Product Details

    Sponsors

    Section of Taxation

    Page Count

    31

    Product Code

    5470821PDF28

    Trim Size

    8.5 x 11

    Publication Date

    3/6/2018 12:00:00 AM

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