IRS Proposed Regulations Detail Reporting & Penalties on the Definition of Resident Aliens

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Tuesday, September 1, 1987
Author: 
Bruce Zagaris
Volume: 
3
Issue: 
9
Abstract: 
On September 9, 1987, the Internal Revenue Service promulgated proposed rules on the definition of resident alien which have significant enforcement and even criminal implications.  The proposed regulations will lead to enhanced compliance efforts for the first significant attempt to collect revenue from aliens.