Immigration Law

Recent Posts

DOS Passport Final Rule
Posted on 8 Dec 2019 by Daniel M. Kowalski

Federal Register / Vol. 84, No. 236 / Monday, December 9, 2019 "This final rule provides a clarification regarding situations in which a passport applicant is certified by the Secretary of the Treasury as having a seriously delinquent tax debt... Read More

Supreme Court, 6-3, on aggravated felony: Kawashima v. Holder
Posted on 21 Feb 2012 by Daniel M. Kowalski

"This case concerns whether aliens who commit certain federal tax crimes are subject to deportation as aliens who have been convicted of an aggravated felony. We hold that violations of 26 U. S. C. §§7206(1) and (2) are crimes “involv... Read More

Does the ACA Give Employers a $3,000 Tax Bonus for Hiring Certain Immigrants?
Posted on 5 Jan 2015 by Daniel M. Kowalski

"- Q: Did Obama’s executive actions on immigration include a $3,000 bonus to employers for each immigrant they hire instead of U.S. citizens? - A: Not exactly. In very limited cases, employers may avoid the Affordable Care Act’s penalty... Read More

Tags: ObamaCare , daca , tax , ACA , penalty , dapa

Tax Rules Spur Renunciation of U.S. Citizenship
Posted on 21 Feb 2014 by Daniel M. Kowalski

"Goodbye, Uncle Sam! That's what 3,000 Americans chose to say last year, lining up at embassies around the world to renounce their citizenship. The numbers for 2013 represent a dramatic spike -- triple the average for the previous five years... Read More

Tags: tax , renunciation

Leave Those Kids Alone! (And Pursue Tax Cheats Instead)
Posted on 3 Oct 2011 by Daniel M. Kowalski

"Krikorian and others of like mind did not repeat that "all amnesties reward lawbreaking," when the Internal Revenue Service decided this month to waive interest, penalties and audit exposure, and accept only one-tenth of the employment... Read More

Tags: tax , Amnesty , DREAM Act

Immigrants face deportation for filing false tax return
Posted on 26 Feb 2012 by Daniel M. Kowalski

"Akio and Fukado Kawashima came to Southern California in 1984 as lawful Japanese immigrants determined to succeed in business. They operated popular sushi restaurants in Thousand Oaks and Tarzana and recently opened a new eatery in Encino... Read More