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Internal Revenue Service Immigration Procedures

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Fox Rothschild LLP

IRS Agrees to Share Taxpayer Return Info with ICE

Fox Rothschild LLP on

An agreement between the IRS and U.S. Immigration and Customs Enforcement (ICE) allows immigration officers to access certain taxpayer return information during criminal investigations. The move may raise concerns for...more

Holland & Knight LLP

IRS and ICE Memorandum of Understanding Will Drive Tax Payroll Audits and Investigations

Holland & Knight LLP on

In a lawsuit filed by not-for-profit corporations serving Latino immigrants against the U.S. Secretary of the Treasury and IRS, court filings have revealed that the IRS and U.S. Department of Homeland Security (DHS), acting...more

ArentFox Schiff

What Private Companies and Family Offices Need to Consider in 2025

ArentFox Schiff on

Across all industries, private companies, family offices, and their owners and management teams face rapidly evolving challenges, opportunities, and risks in the dynamic environment that is 2025. Here are 11 issues that...more

Mintz - Employment Viewpoints

Hiring Across the 49th Parallel: Traps for the Unwary for Cross-Border US-Canada Hires (Part II)

The United States and Canada are each other’s largest trade partners with nearly C$3.6 billion/US$2.7 billion worth of goods and services crossing the border each day in 2023. The United States is the single greatest...more

Quarles & Brady LLP

The Top 5 Actions for H-1B Cap Employers to Take as of October 1, 2024

Quarles & Brady LLP on

Once an employee’s H-1B change of status becomes effective on October 1, certain obligations are required of sponsoring employers. Employers, please take note of these reminders today....more

Bilzin Sumberg

IRS Provides More Guidance on “Relevance” and Foreign Entities Making “Check-the-Box Elections”

Bilzin Sumberg on

In a previous post, we highlighted guidance released by the IRS on the topic of “relevance” and some of the implications it had in the pre-immigration planning context.  More specifically, the guidance addressed issues...more

Bilzin Sumberg

The Student Visa Exception: A Pretty Good Thing, But Not A Cure-all

Bilzin Sumberg on

In a previous post, we provided an overview for determining a person's U.S. income tax residency status under the substantial presence test (the "SPT"), a test which relies on a mathematical formula for computing an...more

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