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Visa & ImmigrationNov 5, 202601:45 (PT)

DHS scrutinizes immigrants' tax records, denying citizenship over IRS payment plans or filing extensions

Key points

  • USCIS is more heavily scrutinizing immigrants' tax records and denying citizenship to applicants on IRS payment plans or who sought filing extensions
  • Attorneys say such arrangements were previously not held against applicants
  • A memo last year directed a "holistic" good moral character review including tax compliance; a former USCIS official said the denials go beyond the statute's intent

Per Bloomberg Law, the Department of Homeland Security (DHS) through U.S. Citizenship and Immigration Services (USCIS) is more heavily scrutinizing immigrants' tax records and denying citizenship to applicants on IRS payment plans or who have sought filing extensions. Attorneys say such arrangements were previously not held against applicants; instead, they were viewed as positive evidence of willingness to pay taxes. A memo last year directed a "holistic" good moral character review, including tax compliance. Bloomberg Law reviewed several citizenship decisions in which applicants were denied solely for this reason. Former USCIS official Doug Rand said the denials go beyond the statute's intent.

What employers should do

  1. For employees or family members applying for naturalization, remind them to review their tax compliance records and consult an immigration attorney when needed
  2. HR can explain the policy change to employees involved in naturalization applications to avoid misunderstandings

Policy details

Jurisdiction
Federal
Status
Enforcement action
Effective date
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Official source
View official source ↗
Original report: Bloomberg Law News ↗Edited with AI assistance. Facts are based on official sources and original reports. For information only; not legal, immigration or insurance advice.