The National Taxpayer Advocate 2023 Annual Report to Congress highlights how Taxpayers abroad are underserved and continue to face challenges in meeting their U.S. tax obligations. As a result, the National Taxpayer Advocate...more
On April 29, 2021, the U.S. Supreme Court decided Niz-Chavez v. Garland, holding that, to constitute a notice to appear sufficient to stop a nonpermanent resident alien’s continuous presence in the country under 8 U.S.C. §...more
Many individuals who move to the U.S. for work, study or investment, often understand that they will need to be careful to comply with the applicable immigration rules, such as obtaining a visa. And while such persons often...more
At the request of concerned countries, the Organisation for Economic Co-operation and Development (OECD) Secretariat has weighed in on tax considerations that are important both to businesses and to their employees as they...more
The status of individuals authorized to remain and work in the U.S. under the government’s Deferred Action for Childhood Arrivals (DACA) initiative remains uncertain. That uncertainty is felt by employers who hope to hire...more
According to the US Department of State, there are approximately nine (9) Million US passport holders living overseas. There continues to be a misimpression by certain US Taxpayers living overseas that they are not required...more
Individual and corporate citizens from countries around the world have moved to North Carolina and contributed materially to our state's economic, educational, and cultural growth. Foreign direct investment ("FDI") in North...more
The controversial practice of U.S. Customs and Border Protection (CBP) agents randomly demanding that Americans turn over passwords to their mobile devices so they can be searched at the border and at ports of entry may be...more
Did you know that California law currently allows employers in certain circumstances to give preferential treatment to candidates who aren’t “aliens”? No, you didn’t miss the new Independence Day movie (what took so long?) or...more
Employers are well aware that the protections provided by 42 U.S.C. § 1981 extend to both United States citizens and permanent residents, colloquially referred to as “green card holders.” Some employers, however, may...more
U.S. Citizenship & Immigration Services (“USCIS”) announced Tuesday, February 24th that spouses of certain H-1B workers will be eligible to apply for employment authorization effective May 26, 2015. Those eligible are spouses...more