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Internal Revenue Service Non-Citizens

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

The IRS-ICE Tax Data Sharing Agreement: Practical Considerations

Fox Rothschild LLP on

The IRS and ICE have signed a Memorandum of Understanding (MOU) that allows the IRS to share taxpayer information such as names, addresses, and tax data, with ICE for immigration-related criminal enforcement of individuals...more

Rivkin Radler LLP

Foreign Individuals Holding U.S. Real Property, or Left Holding the Bag?

Rivkin Radler LLP on

There have been some interesting developments of late with respect to the ownership of real property in parts of the English-speaking world. For example, Canada has imposed a temporary ban on the purchase of such property by...more

McDermott Will & Emery

New IRS Funding Will Be Used to Focus on Tax Compliance of Non-US Citizens and Residents

McDermott Will & Emery on

US Congress will be giving the Internal Revenue Service (IRS) $79.6 billion over the next 10 years in an effort to put the agency back on the path to effective and efficient tax administration. The money will find lots of...more

Rivkin Radler LLP

Moving to the U.S.? Have You Planned for the Estate and Gift Taxes?

Rivkin Radler LLP on

It is a fact that the phenomenon of human migration has been a major force in the history of the world. Indeed, among the themes that have remained constant during my years of practice, there are two that may be...more

Benesch

IRS to Provide Relief for Non-US Citizens Experiencing Travel Disruptions

Benesch on

On April 21, 2020, the Internal Revenue Service issued Rev. Proc. 2020-20 to provide relief to certain non-US individuals who experience travel disruptions from leaving the United States caused by COVID-19. Pursuant to Rev....more

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