Income tax and immigration law often collide in cases involving good moral character such as cancellation of removal and citizenship. We call the intersection of tax and immigration law "Taxigration." Sam Rock and our staff have years experience working with tax issues of the foreign born. We can review prior year tax filings to determine if a client's tax returns are compliant for purposes of an immigration proceeding, we can correct the problems by preparing original or amended tax returns, and we can write a narrative for the immigration court, consular officer or immigration official explaining the tax situation. If the preparation of original or amended tax returns results in tax debt, then we can work with the client with the various debt resolution programs (Offer in Compromise or Installment Agreement).
Sam has written numerous articles and is often called to speak as an expert to review and amend income taxes for individuals who are in immigration proceedings or who are applying for benefits for a family member.
1. Review of prior year tax returns to determine compliance.
2. Preparation of original and amended prior year tax returns.
3. Letter from counsel for immigration proceedings, in affirmative benefits applications with the Department of Homeland Security, and in Consular Processing cases.
Step 1 - Referral by Immigration Counsel
We accept tax cases from immigration counsel. We ask that the immigration counsel send us an email advising us of the referral. We will then send the counsel's office a referral form to have the attorney and client complete and sign. The referral form also contains a release that enables us to discuss the client's tax information with the counsel. We ask that the counsel's office advise us of any special issues or deadlines.
The client must call us for an initial consultation. We ask that immigration counsel advise clients why they have been referred to us and that our tax service is independent of the law office. We will not call the prospective clients. They must initiate contact with us. After the client calls us, then will send the client intake sheets to complete. We will request tax returns, demographic and income information, It is the client's responsibility to return all the information to us completed in full. We charge for an initial consultation. We also charge to obtain transcripts.The consultation involves review of previously filed tax returns, obtaining tax transcripts, and a recommendation to the client of what needs to be done in our opinion to become tax complaint for the years requested by the immigration counsel. We will send the client an estimate for services.
We also ask the immigration counsel to send a copy of the 42A or 42B if the tax review relates to an application for Cancellation of Removal with an immigration Court.
Step 2 - Client Engagement
If the client accepts the estimate for services, then he or she must sign an agreement for services and pay one half of the estimate (1/2) of the fee estimate for us to begin work on the case. All fees paid are non-refundable.
Step 3 - Preparation of Tax Returns and Expert Letter
After receiving all the documents and 1/2 of payment we will prepare the original and amended tax returns. If requested, we will also prepare a letter for the court or government authority identified by immigration counsel. The letters discuss the sources of non-compliance that have been addressed by original or amended returns, possible causes and any tax debt.
Assisting with tax debt is a separate engagement than preparation of tax returns. We will not engage in a tax debt relationship with the client until the returns have been processed by the Department of Treasury, which often takes months.
**Tax preparation may be limited to federal tax returns.
Step 4 - Filing of Returns and copy to Immigration Counsel
The clients file the tax returns. We mail the returns to the clients with a self-addressed envelope and they have the responsibility to sign the returns and mail them to the appropriate government authority. We will only mail the completed returns to the clients after they have paid in full.
We give the clients instructions to provide the cover letter and a copy to his or her immigration counsel.
Step 5 - Tax Debt
We can assist clients with tax debt after returns have been processed. Most of the debt situations can be resolved through installment agreements or an Offer in Compromise.
As previously discussed, tax debt resolution is a separate service. The client must call us back to engage us after their returns have been processed.
*It is not possible to show proof of the existence of an installment agreement until a tax return has been processed.
For tax referrals, complete the Referral Form below and email it to firstname.lastname@example.org.