Introduction

When an American citizen embarks on a life outside the United States after the age of six, they often face a complex array of legal and financial obligations back home. One such scenario involves an individual in their sixties who has never filed taxes in the United States due to prolonged residency abroad. This case study elucidates the implications regarding their ability to sponsor a relative for a green card and the necessary steps to regain compliance with the IRS (Internal Revenue Service).

Challenges in Sponsoring a Relative

From an immigration standpoint, the major challenges posed by the individual's situation include:

Qualification as an American Citizen: According to U.S. immigration law, the sponsor must reside in the United States to initiate a Green Card application. Therefore, living abroad permanently disqualifies the individual from sponsoring a relative. Tax Compliance: Tax evasion or neglect in the United States has severe legal consequences and can significantly hinder immigration proceedings. Chain Migration: The process of sponsoring relatives is not a straightforward route to avoiding chain migration as it is regulated and could be subject to rigorous scrutiny.

Understanding the Implications of Not Filing Taxes

The lack of tax filings may seem like a minor issue, but it poses substantial difficulties in various aspects:

IRS Non-Compliance: Not filing taxes for 40 years constitutes a serious violation of U.S. tax laws. The IRS may pursue the individual for back taxes, fines, and other penalties even if they don't plan to return to the U.S. Immediate Return Barriers: Trying to return to the United States without proper tax filings compounds the issue, making re-entry nearly impossible. Moral Dilemma: Evading taxes for decades may legally be an issue, but morally, it poses a significant conflict for an individual who claims to be an American citizen.

Legal Channels for Regaining Compliance

Despite the apparent barriers, there are legal steps the individual can take to mitigate the situation:

Tax Compliance with IRS: The individual may voluntarily file overdue tax returns through the IRS's streamlined compliance procedures. Voluntary compliance helps in avoiding legal penalties and clearing the pathway for future applications. Evidence of Inhabitancy: The absence of a planned return to the U.S. may present challenges, but presenting any form of financial or social ties in the U.S. could still make the case more viable. Consultation with an Attorney: Given the complexity of the situation, consulting an immigration attorney would provide the clearest path forward. Legal experts can guide the individual through the intricacies of the law and suggest appropriate strategies.

Reviewing the Prospective Relative's Eligibility

To understand the feasibility of sponsoring a relative, it is crucial to consider the following criteria:

Relationship Type: Close familial relationships, such as spouse or children, require shorter waiting periods, typically 3-12 months. More distant relatives, like siblings, may experience longer waiting periods, ranging from 15-25 years. Financial Support: Sponsors must prove sufficient financial resources to support the relative in the U.S. given the 40-year history of tax evasion, meeting this standard may be challenging. Supporting Documentation: The sponsor must furnish recent tax transcripts and evidence of past employment. These documents are vital to substantiate the ability to support the relative.

Conclusion

While the scenario of an American citizen who has not filed taxes for 40 years may seem daunting, there are avenues to navigate the situation. Regaining compliance with the IRS, understanding the legal requirements, and seeking professional guidance from an immigration attorney remain the key steps towards potentially sponsoring a relative. However, the process could be significantly affected by the close scrutiny given to tax evasion and the individual's prolonged non-residence.