Q & A May 29, 2005

Q & A 1.

Q&A 1.

IRS Violations and Other Crimes’ Effect on Naturalization Application

Mr. Jin asks:

I have green card for over 20 years and want to apply for citizenship. 20 years ago, I owed IRS several thousand dollars taxes. I received an IRS overdue taxes notice 13 years ago and have not received anything since then. I still have not paid for the taxes. My questions are:
1. Should I report to the immigration on the application that I owed IRS back taxes?
2. If I had criminal records, would I be granted for the citizenship? If I was denied, would the immigration revoke my green card at the time of interview?
3. My mother who is 80 years old also wants to apply for citizenship. Is it true that a person who holds green card for 15 years and is over 55 of age can use his/her mother language to take the naturalization test? My mother came to the U.S. in 8/90 and received her green card in 3/91. Which date is the date for the calculation of her holding green card period?

Mr. Lee Answers:

1 Tax violations which do not involving the element of fraud or other evil intent do not involve moral turpitude. On the other hand, fraud against the IRS would constitute moral turpitude. Every violation of law should be reported on the N-400 naturalization form. Form N-400, part 10, section A, question 4 asks whether you have ever failed to file a required federal, state, or local tax return since becoming a lawful permanent resident, and question 5 asks whether you owe any federal, state, or local taxes that are overdue. Not telling the truth on the naturalization form would bar you from naturalization for another five years as it has been held that misrepresentations in the naturalization process are representative of bad moral character even if the misrepresentation was not material, eg-the naturalization would have been granted even with the truth being known.

2 Whether or not citizenship can be granted for individuals with criminal records depends upon on the type of crime committed, and if not serious, when the crime was committed. Aggravated felonies (certain types of serious crimes for which the sentencing is at least one year) are grounds for denial and very likely appearance before an immigration court for removal proceedings and deportation. Crimes involving moral turpitude committed within the five-year period prior to filing for naturalization which are not petty offenses will generally result in naturalization application denials although not necessarily a trip to the immigration court because of the possible waste of U.S.C.I.S. time in attempting to wrest away permanent residence from an individual who may be eligible for certain types of waivers. Violations committed within the five-year period prior to naturalization may result in a denial of naturalization if the examiner believes that they are a sign that the applicant does not have good moral character. However, most would not serve as proper grounds for removal proceedings. Violations committed outside the five-year period are generally not considered in adjudicating naturalization applications. The U.S.C.I.S. does not revoke Green Cards at the time of a naturalization interview. That is usually the job of another unit of U.S.C.I.S. The agency can revoke an adjustment of status within five years of granting it -- otherwise, it can serve the individual with a notice of intent to appear in the immigration court.

3 The date of your mother's permanent residence depends upon how she entered the United States in August 1990. If she entered with an immigrant visa, the date for calculation begins on that date. On the other hand, if she entered the U.S. on a non immigrant visa and adjusted status so that she was approved for her permanent residence in March 1991, permanent residence began on that date. Under one of the exemptions of the naturalization laws, individuals over 55 years of age who have held the green card for 15 years are exempt from testing for English competency and literacy. The rule also applies to individuals who are 50 years of age and have held the green card for 20 years. A further exemption is provided of English, history and government for individuals who have held the green card for 20 years and are at least 65 years of age.

Copyright © 2003 - 2005 Alan Lee, Esq.
The information provided here is of a general nature and may not apply to any particular set of facts or circumstances. It should not be construed as legal advice and does not constitute an engagement of the Law Office of Alan Lee or establish an attorney-client relationship.