Are you eligible to file if you owe the IRS and have skipped a Tax Return.

[sasaqlain 24]

Heres the situation:

My neighbour's wife who happens to be from my country wants to file an application for naturalization(N-400). She is close to 60 years old and is filing based on married to a USC. She should have filed years ago but I guess she never really bothered. Since I am helping her prepare the documents, I have a couple of questions. Please help me figure out some issues at play here.

I was going through the documents checklist and came across certain issues that i feel can have an adverse effect on her case.

1) They have been filing their taxes as a couple but missed to file once, since she became a Permanent resident. Since she is a house-wife, she doesn't really know much about it in detail, and probably the husband didn't file that particular year.

2) Her husband owes the IRS. He hasn't been able to pay back the sum.

How will this be looked at once filed? Are they even eligible to file? Whats your advice. They are not in a position to hire a lawyer. They husband came here and became a USC. Then the wife followed. She became a LPR in 2003. Whats the best option for her?

[v333k 59]

Heres the situation:

My neighbour's wife who happens to be from my country wants to file an application for naturalization(N-400). She is close to 60 years old and is filing based on married to a USC. She should have filed years ago but I guess she never really bothered. Since I am helping her prepare the documents, I have a couple of questions. Please help me figure out some issues at play here.

I was going through the documents checklist and came across certain issues that i feel can have an adverse effect on her case.

1) They have been filing their taxes as a couple but missed to file once, since she became a Permanent resident. Since she is a house-wife, she doesn't really know much about it in detail, and probably the husband didn't file that particular year.

2) Her husband owes the IRS. He hasn't been able to pay back the sum.

How will this be looked at once filed? Are they even eligible to file? Whats your advice. They are not in a position to hire a lawyer. They husband came here and became a USC. Then the wife followed. She became a LPR in 2003. Whats the best option for her?

The situation is still vague.

I am pretty sure not filing could hinder her application and get her denied. They can still file for that year assuming they can get their W2s and everything else sorted out...

The one question I have which could clarify the vaguness - even if they owe the IRS, are they on a payment plan that they established with them? If so, I think they are OK and she can apply (but should take care of that missed year).

[sasaqlain 24]

The situation is still vague.

I am pretty sure not filing could hinder her application and get her denied. They can still file for that year assuming they can get their W2s and everything else sorted out...

The one question I have which could clarify the vaguness - even if they owe the IRS, are they on a payment plan that they established with them? If so, I think they are OK and she can apply (but should take care of that missed year).

Thank you for your reply. I am sorry for the vagueness. I'll try to clarify it a bit further. Since she has always been a homemaker and been dependant on her spouse who has mostly been self-employed nad have been in the category of a low income class. So, I doubt that they'll have any W2's on them. Secondly, I was told by her that he had some sort of arrangement with the IRS to pay back the amount he owed, but hasn't been able to keep his part of the deal and the payments have not been made. I'll go through the Tax returns in detail when I get the time. What do you think now? Can she be denied based on on these facts. And if so, can she re-apply at a later on stage when she has taken care of the issues. Is it necessary to send the correspondence with the IRS along with the application? Or should they wait for a RFE?

I'd appreciate your help.

[LIFE'SJOURNEY 970]

According to the laws of IRS, if they have filed jointly, then the wife and Husband are responsible for all filing aswell as all payment due. There is no getting around this regarding IRS.

[sasaqlain 24]

According to the laws of IRS, if they have filed jointly, then the wife and Husband are responsible for all filing aswell as all payment due. There is no getting around this regarding IRS.

Thank You LIFE'SJOURNEY, I get the picture. So, should she not file and first sort it out with the IRS? Her lack of education makes her depend on others(in this case, me). I want to give her sincere advice since she has asked for my help. Can she file now and in the meantime try to fix the IRS problem, or are these documents to be attached with the application and a denial is inevitable if she does file?

[v333k 59]

Thank You LIFE'SJOURNEY, I get the picture. So, should she not file and first sort it out with the IRS? Her lack of education makes her depend on others(in this case, me). I want to give her sincere advice since she has asked for my help. Can she file now and in the meantime try to fix the IRS problem, or are these documents to be attached with the application and a denial is inevitable if she does file?

They need to become "friends" again with the IRS. In my opinion, they need to work things out with the IRS as it could take time before the IRS people are happy. Then she should apply for citizenship. I only recommend this for the sole reason that if she gets denied, then she has to go through the process again once all is sorted out which means another application fee...

She/they need to send in copies of tax transcripts which will show that they owe money to the IRS and they are delinquent.

Once again, in my opinion, they should sort this out which shouldn't take too much time. I am not sure if the IRS will allow a new payment plan or will be requesting a full payment since the husband didn't fulfill his commitment the first time....

At least tell them to get things sorted out and know their options before filing then you can help them with the decision for the next step.

[sasaqlain 24]

v333k

I am grateful to you for your detailed response. It has cleared the whole case and I'll advise them accordingly. Am thankful for your reply.

[Brother Hesekiel 2,236]

First of all, let's clear something up.

If she is a lawful permanent resident for 5 years or longer, she is NOT, NOT, NOT, filing based on marriage to a US citizen.

Filing based on marriage to a US citizen is the case of somebody wants to become a US citizen who is NOT yet been a LPR (Green Card holder) for 5 years, but only for 3 up to 5 years (minus 1 day). In that case she "shouldn't have filed years ago," as you stated. So either you misstated her case, or something else is wrong with your statement.

Secondly, since she filed jointly with her husband, she is indeed responsible for their joint taxes, as has been correctly stated. The N-400 application specifically asks whether or not the applicant has ever failed to file taxes and when. She needs to find that out. One inquiry to the IRS will bring light into the darkness.

Finally, if her husband has been entered in an arrangement to "pay off" the outstanding taxes, she is indeed eligible for naturalization. What the immigration people don't want is applicants who are in bad terms with the IRS. If that's not the case, meaning they are paying off their tax dept as scheduled, she's good to go.

In any case she will need the information on when they didn't file and she'll need in writing the arrangement regarding their payment terms.

[sasaqlain 24]

Just Bob: I thank you for pointing out my mistake. Indeed I was not aware of the facts while I made that statement. She received her LPR in 08/2005. So it seems she should file as a 5 year LPR as I am assuming, you apply 90 days prior to the actual date. Kind of you to point out the discrepensy, and share your knowledge. Having discussed it with her, One thing is clear. She had no clue as to what her husband was upto. Although, he had some sort of arrangement with the IRS, he stopped making payments after a few installments. Henceforth, the current problem. They obviously are in a mess with the IRS. I guess the only way to get it sorted out is to make a lumsum payment and clear their debt with the IRS, as it has been stated above, the IRS probably won't reschedule the due payments. Its either that or not file at all under the current situation.

[Married2009 32]

Just a note - the IRS charges penalities and interest on the money owed. So the amount the husband made the agreement on will not be the same amount IRS will want now. Can you not talk to the husband and find out what the situation is?

[sasaqlain 24]

Just a note - the IRS charges penalities and interest on the money owed. So the amount the husband made the agreement on will not be the same amount IRS will want now. Can you not talk to the husband and find out what the situation is?

I'll do just that. Thank you so much for your response. God Bless You.

[jcrom 2]

Hello everybody, this is my comment. In my own opinion, she would get a special payment plan, Wny? because she has to disclose the Thruth, the Whole Thruth and nothing but the thruth. Hence, she is compelled to fill taxes in any status (as married filling by separatedly or married filing jointly with husband/wife); it is a total requirement of filling taxes in all the u.s green card holders, besides it is something that goes against the "good moral and ethical character" that the USCIS and the U.S. Immigration and Naturalization law talks about. Actually, if I would her I try a special plan for payment the taxes,even using a special payment plans. I think difficult of granting naturalization, once USCIS realizes that the lady has not filled taxes; unless a miracle that can happened (it is difficult in my opinion), she can try to figure out the way of set a payment plan up with IRS, USCIS is not dumb, they have a big file of all your life when you are in the interview (my naturalization interview was the last week in Philadelphia, so I can confirm this fact all the way). Even more, I have to tell that if she committed a mistake in the way of filling the taxes, that fact can be total fixed up with IRS and USCIS is not going to watch as important at all; I have to clear up that I'm not a lawyer or attorney, but I'm a person who likes immigration and naturalization law,and I think that I have learned a little bit reading and of course, from my personal experience. Thanks and bye,

[NickD 203]

I tossed in the last four years of tax returns, just as a minor hint to the USCIS how slow they are. They rejected the oldest one, because they only wanted the last three years. So did your friend skip a tax return with the last three years? May not be a problem if he didn't.

As a self employed person, not sure why he even skipped a year, if he operated at a loss for that year, could have carried over that loss to the next year, so maybe this guy needs some training. Could have had a huge deduction. What's really bad is to have a very good year, then the next year goes to hell, you are still faced with a huge tax burden, even though you find yourself broke. Always have to bank that tax money and treat it like it doesn't even exist. IRS wants their money. Least with income tax, if you don't make any money, don't have to pay, but not with property taxes, they want that regardless. If they don't get it, will auction off your property to get it. Kind of mean, especially how they waste your hard earned money.

[sasaqlain 24]

Thank You NickD. This piece of info that you shared was actually very informative for me as well. God knows why they skipped a year. Maybe they were lazy or maybe they thought they could get away with it. But the fact remains that the taxes weren't filed atleast once during the last six years. Then comes the issue of oweing the IRS. Not only that, the agreed scheduled payments were stopped after a while. SO, to me it seems that IRS will not be lenient with them, nor will show them any quarters the second time. They probably will have to pay the owed money lumsum and hope to get a clean chit. The irony is that the wife is innocent and didn't know a thing about taxes and IRS, till she decided to file for Naturalization. Now a whole pandora's Box has opened.

[NickD 203]

Thank You NickD. This piece of info that you shared was actually very informative for me as well. God knows why they skipped a year. Maybe they were lazy or maybe they thought they could get away with it. But the fact remains that the taxes weren't filed atleast once during the last six years. Then comes the issue of oweing the IRS. Not only that, the agreed scheduled payments were stopped after a while. SO, to me it seems that IRS will not be lenient with them, nor will show them any quarters the second time. They probably will have to pay the owed money lumsum and hope to get a clean chit. The irony is that the wife is innocent and didn't know a thing about taxes and IRS, till she decided to file for Naturalization. Now a whole pandora's Box has opened.

Wife had to trust me when signing our joint returns, asked her if she wanted to check everything out as she is equally liable, she trusts me. Point is for your friend, she did sign those returns and has to report any problems with the IRS. So would be better for her to get that squared away first.

Its not easy being self employed, if you sweat your can off making just 400 bucks, 60 bucks of that is not yours for FICA taxes, that belongs to the government. And not easy even making that money when your government sets up trade policies that takes your work potential away. But the USCIS doesn't look at it that way, just look at the law. Doesn't help either when your government tells you, you may never get that 60 bucks back in retirement benefits, but again, its the law.

I sure wonder about this latest batch of TV commercials where a couple owes the IRS 160,000 bucks, after calling this toll free number we settled for $159.37! We use to have a truth in advertising act, that is also history. Couple of years back after reading and rereading, swore I was eligible for that 50 buck tax credit on that phone company thing. IRS said I was not, not only had to pay the 50 bucks, but 12% interest and a small fine, or else they would sell my home and business to get their 50+ bucks back. That is the IRS I know.