Illegal Aliens May Be Exempted from Certifying Tax Return Filing

According to a report of the BNA Daily Tax Reporter, the IRS may exempt illegal aliens from the requirement in the Tax Reform Act of 1986 that individuals applying for U.S. resident status certify whether they have filed tax returns for the three preceding years.  The Daily Tax Report quoted IRS spokesman Wilson Fadely who explained that the new immigration law provisions allowing amnesty for illegal aliens conflict with the requirement under the Internal Revenue Code, Section 6039E that requires persons wanting to become permanent residents to indicate whether they have filed U.S. tax returns in the three prior years.