tag:blogger.com,1999:blog-6398232680738279469.post2008163492151503619..comments2024-03-12T07:30:17.846-07:00Comments on The Tax Times: Dead Beat Taxpayers Residing residing outside U.S. questioned at U.S. border regarding back taxes.Ronald A. Marini, Esq.http://www.blogger.com/profile/14304486100168506240noreply@blogger.comBlogger3125tag:blogger.com,1999:blog-6398232680738279469.post-63150416391330135892012-08-21T12:44:09.801-07:002012-08-21T12:44:09.801-07:00It is not uncommon that the IRS has been unable to...It is not uncommon that the IRS has been unable to contact a taxpayer because it lacks a valid / current address. This can more easily happen when the taxpayer has left the US to live overseas. The taxpayer may be completely unaware of an assessed but unpaid US tax liability until going through US Customs and being detained. The Customs agent will typically seek to ascertain what assets the taxpayer has in the United States, the duration of the trip, where the taxpayer is staying, and similar information. Agents also may inquire about the taxpayer’s employment relationships in the US or any personal services performed in the US to establish whether wage garnishment can be possible to satisfy the tax liability. The IRM indicates that the US Customs agent will subsequently advise an IRS coordinator and transmit all the information through a special referral program. Usually, an investigation request is then sent to an IRS agent in the area where the taxpayer will be traveling for follow up action.<br /><br /><br />If you have moved overseas, make sure to notify the IRS and the relevant State tax authorities. The IRS has a special form, Form 8822, for notifying it of a change of address http://www.irs.gov/pub/irs-pdf/f8822.pdf . <br />Posted by Virginia La Torre Jeker, J.D. <br />Ronald A. Marini, Esq.https://www.blogger.com/profile/14304486100168506240noreply@blogger.comtag:blogger.com,1999:blog-6398232680738279469.post-16724263019210409242012-08-21T12:42:24.897-07:002012-08-21T12:42:24.897-07:00Thank you for the update, I recently had a taxpaye...Thank you for the update, I recently had a taxpayer come into the US for a family visit and she was very concerned about this issue, she has three years of SFR tax returns on record due to the fact that IRS never notified her of the issues, we filed all originals when she was here in the US and the tax liability dropped by 50% or more.<br /><br />She had been living overseas for 5 years and had failed to file her 2005/2006/2007/2008 US Tax returns.<br /><br />She was not held up either entering or leaving the country but the tax liability was fairly low, around $ 50,000 maybe there is some sort of dollar amount threshold you need to reach before they put you into the special system. <br />Posted by Paul M Dolnier, EA MST <br />Ronald A. Marini, Esq.https://www.blogger.com/profile/14304486100168506240noreply@blogger.comtag:blogger.com,1999:blog-6398232680738279469.post-69784793213170527222012-08-20T12:02:41.120-07:002012-08-20T12:02:41.120-07:00The IRS does attempt to notify the person and if t...The IRS does attempt to notify the person and if the person gets wind of the problem, it can be addressed without having to go through the trauma of a border stop. Unfortunately, many US persons residing abroad for extended period either know nothing about their obligations or receive completely wrong advice from people who not know nothing about it. <br />Posted by John Morrison <br />Ronald A. Marini, Esq.https://www.blogger.com/profile/14304486100168506240noreply@blogger.com