Tax Overhaul Bill Uses Immigration for Compliance

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Monday, September 1, 1986
Author: 
Bruce Zagaris
Volume: 
2
Issue: 
9
Abstract: 
Section 1234 of the tax overhaul bill (HR 38338) requires that any person who applies for a U.S. passport or renewal of a passport, or applies for permanent residency (e.g., a green card) must include with any such application a statement which includes information concerning the applicant's tax status.