IRS Issues Proposed Rules to Require More Tax Information from Applicants for U.S. Passports and Permanent Residency and for Better Cooperation among U.S. Agencies

On December 23, 1992, the Internal Revenue Service issued proposed rules to implement tax information reporting requirements under the Tax Reform Act of 1986 under Internal Revenue Code §6039E for passports and permanent residence applicants that would booster the tax information that must be disclosed by such applicants. Significantly, the proposed rules would advise the State Department and the Immigration and Naturalization Services, of the U.S. Department of Justice, of their responsibilities under §6039E…[more]