Tuesday, June 13, 2017

US IRS Debt: Can you travel?


INTRODUCTION
If you are a U.S. Citizen in the Philippines and owe back taxes, you may have heard that your passport may be revoked. That is true, so if you are in this situation this article will be of interest to you.

The Law
Tax code Section 7345 is labeled, “Revocation or Denial of Passport in Case of Certain Tax Delinquencies.” The law isn’t limited to criminal tax cases, or even cases where the IRS thinks you are trying to flee. The idea of the law is to use travel as a way to enforce tax collections. It was proposed and rejected in 2012. But by late 2015, Congress passed it and President Obama signed it.

The IRS web Site says this...

IRS Site
Revocation or Denial of Passport in Case of Certain Unpaid Taxes
The IRS has not yet started certifying tax debt to the State Department. Certifications to the State Department will begin in 2017, and this message will be updated to indicate when the process has been implemented. The content presented here is for informational purposes only.
(as of today June 10, 2017, it has not changed)

If you have seriously delinquent tax debt, IRC § 7345 authorizes the IRS to certify that debt to the State Department for action. The State Department generally will not issue a passport to you after receiving certification from the IRS.

See https://www.irs.gov/businesses/small-businesses-self-employed/revocation-or-denial-of-passport-in-case-of-certain-unpaid-taxes for more details and links.

Upon receiving certification, the State Department shall deny your passport application and/or may revoke your current passport. If your passport application is denied or your passport revoked and you are overseas, the State Department may issue you a limited validity passport good only for direct return to the United States.

Certification Of Individuals With Seriously Delinquent Tax Debt

Seriously delinquent tax debt is an individual's unpaid, legally enforceable federal tax debt totaling more than $50,000* (including interest and penalties) for which a:
  • Notice of federal tax lien has been filed and all administrative remedies under IRC § 6320 have lapsed or been exhausted or
  • Levy has been issued
Some tax debt is not included in determining seriously delinquent tax debt even if it meets the above criteria. It includes tax debt:
  • Being paid in a timely manner under an offer in compromise accepted by the IRS or a settlement agreement entered into with the Justice Department
  • For which a collection due process hearing is timely requested in connection with a levy to collect the debt
  • For which collection has been suspended because a request for innocent spouse relief under IRC § 6015 has been made
So what can you do?
  1. Seriously - Don’t be 'seriously delinquent.' A seriously delinquent tax debt is a key term. If you don’t have one, your passport is safe. So if you owe the IRS back taxes, keep your debt below $50,000. This however includes penalties and interest, so beware. A $20,000 tax debt could eventually grow to $50,000. And be careful, once your tax debt is labeled 'seriously delinquent,' you paying it down to $49,999 may not help. The IRS will not reverse a certification because the taxpayer pays the debt below $50,000.
  2. Keep it going - Keep your dispute with IRS going. You can usually contest tax bills if you do so promptly. The IRS usually sends multiple notices for any tax debt, and you should respond. Explain why the IRS is incorrect, and keep protesting. If you receive an IRS Notice of Proposed Deficiency or Examination Report, respond. It is sometimes called a "30-day letter," because of the deadline for response. Prepare a protest, and sign and mail it before the deadline. Keep a copy, and proof of mailing, preferably certified mail. Normally a protest will land you in the IRS Appeals Office, where you have another chance to resolve it.
  3. Go To Court - Go to Tax Court. If you fail to protest or you don’t resolve your case at IRS Appeals, you probably will receive a Notice of Deficiency. An IRS Notice of Deficiency comes via certified mail. It is often called a "90-day letter," because you have 90 days to respond. Only one response to a Notice of Deficiency is permitted: filing a Tax Court petition in the U.S. Tax Court clerk’s office in Washington, D.C. The U.S. Tax Court cannot hear your case if you miss the 90-day deadline. You want to keep your tax dispute going so the tax debt does not become final.
  4. Extend - Get extensions. You can sometimes get extensions from the IRS, so keep communicating. For many notices, the IRS will grant an extension of time to respond. In some cases, though, they can’t. For example, when you receive a Notice of Deficiency (90-day letter), you must file in Tax Court within 90 days, and this date cannot be extended. Most other notices are less strict. If you do ask for an extension, confirm it in writing. In fact, confirm everything you do with the IRS in writing.
  5. Communicate - Communicate with IRS. If you get a certification that your debt is 'seriously delinquent' contact the phone number listed on the IRS Notice. If you’ve already paid the tax debt, send proof to the address on the Notice.
  6. Need Proof - Prove you need your passport. If you need your U.S. passport to keep your job, once your seriously delinquent tax debt is certified, you must fully pay the balance, or make an alternative payment arrangement to keep your passport. Once you’ve resolved your tax problem with the IRS, the IRS will reverse the certification within 30 days of resolving the issue.
  7. Agree - Make an installment agreement. It is often not too hard to get an installment agreement with the IRS to pay your tax debt over time. If you sign one, stick to its terms. Even if your debt is huge, the IRS doesn’t call it 'seriously delinquent' if you are paying the installments on time.
  8. Settle - Offer in compromise or settlement. You can also try this route too to settle with the IRS. If the IRS accepts an offer in compromise to satisfy the debt, the rest of it can be forgiven. See IRS Offer in Compromise and IRS Payment Plans, Installment Agreements. In some cases, the Justice Department too can enter into a settlement agreement to satisfy a tax debt.
  9. Innocent - Innocent spouse relief. If the tax debt was your spouse’s, and you are saddled with it because of joint tax returns, you might qualify for innocent spouse treatment. This is a separate big topic, and rules are more complex than you might think. See IRS Tax Topic 205, Innocent Spouse Relief. However, it's significant that the IRS can suspend collection efforts if you request innocent spouse relief (under IRC Section 6015)
  10. Due Process - Due process. There are many taxpayer protections when it comes to IRS collections. One set of protections is collection due process hearings. If you make a timely request for a collection due process hearing in connection with a levy to collect the debt, you may at least buy time to work out a deal with the IRS. See Taxpayer Advocate 2016 Annual Report to Congress, Appeals From Collection Due Process Hearings Under IRC §§ 6320 and 6330.
Finally
Before denying a passport, the State Department will hold your application for 90 days to allow you to:
  • Resolve any erroneous certification issues
  • Make full payment of the tax debt
  • Enter into a satisfactory payment alternative with the IRS
By all means, contact an attorney to help you before you find yourself stranded.


Article Disclaimer: This article is made available by the lawyer publisher for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. Use of this article does not create an Attorney Client Relationship. This article does not offer or dispense legal advice. By using the article, the reader agrees that the information does not constitute legal or other professional advice and no attorney-client or other relationship is created. The article is not a substitute for obtaining legal advice from a qualified attorney licensed in your jurisdiction. The information on the article may be changed without notice and is not guaranteed to be complete, correct or up-to-date. The opinions expressed at or through the article are the opinions of the individual author. The article should not be used as a substitute for competent legal advice from a licensed professional attorney in your jurisdiction.

Friday, June 2, 2017

Pregnant Travel:What you need to know!

So you are pregnant and want to travel?


Pregnant Travel

Getting travel visa if you are pregnant

While you may not plan on giving birth while traveling, you need to keep some things in mind, especially when doing your interview with the admitting U.S. Customs and Border Protection (CBP) Officer for travel to the USA.


Most important, do not lie in your Interview!!! 
- Ryan Barshop, Atty.


 Is this your goal?

Although there are no specific regulations prohibiting pregnant foreign nationals from entering the U.S., entry is allowed or denied at the discretion of the admitting U.S. Customs and Border Protection (CBP) Officer.

If the interviewer thinks Citizenship  is your only goal, expect the tourist visa to be denied. If your due date is before your planned return date, expect the tourist visa to be denied. If you say your due date is beyond your travel return, yet your baby bump looks like a watermelon in your belly, expect the Visa to be denied. 




So can you tell the truth that you want to go to USA to give birth, and get that approved?  Yes, you can, here are some reasons that might justify that. 

You may get approved even if you are near term if:

  • Your spouse is a USA Citizen;
  • You want to use USA Doctor or Hospital for medical reasons;
  • You want to use USA Doctor or Hospital for personal or family reasons;
  • You can afford (including insurance) to get the medical procedures done in the USA;
  • Bottom line as long as you have a better reason that JUST USA Citizenship, you may be approved.

Also, Medical Tourism to the Philippines is common, but there is no advertised Medical Tourism to the USA so don't try to use that as a reason.

Best of luck, but to be safe consult and immigration attorney.



Article Disclaimer: This article is made available by the lawyer publisher for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. Use of this article does not create an Attorney Client Relationship. This article does not offer or dispense legal advice. By using the article, the reader agrees that the information does not constitute legal or other professional advice and no attorney-client or other relationship is created. The article is not a substitute for obtaining legal advice from a qualified attorney licensed in your jurisdiction. The information on the article may be changed without notice and is not guaranteed to be complete, correct or up-to-date. The opinions expressed at or through the article are the opinions of the individual author. The article should not be used as a substitute for competent legal advice from a licensed professional attorney in your jurisdiction.

Thursday, May 25, 2017

Guam for Quickie Divorce for Marriages in the Philippines?

The facts about getting a divorce in Guam.

Guam for Quickie Divorce for Marriages in the Philippines

So your marriage in the Philippines has broken down and is beyond the point of reconciliation. Not wanting to go through the complex and expensive annulment process to dissolve a marriage in the Philippines, you decide to look east towards the tiny United States Federal Territory of Guam for a divorce and you think that this should be easy.

But is it really that easy?

The simple fact that under current Guam law, an uncontested divorce may be granted if both parties are in agreement to the terms of the divorce and at least one spouse visits Guam for a minimum of 7 days prior to filing the petition. Spending at least 7 days on the island stay satisfies the residency requirement for an uncontested divorce.

So you may think you just take a week’s vacation, file some papers and poof you are divorced?


Well it is easy but not that easy, consider...

  • There is no such thing on Guam as a "non-resident divorce". However, under current Guam law, an uncontested divorce may be granted if both parties are in agreement to the terms of the divorce and at least one spouse visits Guam for a minimum of 7 days prior to filing the petition. The 7-day stay satisfies the residency requirement for an uncontested divorce. If either spouse does not agree to any terms, including child custody or property settlement, the petitioner must file for a contested divorce and must meet a 90 day residency requirement as well as provide reasonable notification to the off-island spouse.
  • Property and Custody Settlement. If both parties are in agreement, a property settlement and child custodial agreement(notarized) may be attached to the petition and become part of the divorce decree. If the parties have not come to agreement on division of property or custody of the children, but still desire an immediate divorce, a divorce may be granted leaving contested property, custody and child support issues for another court having jurisdiction over the children and or property.
  • Off-Island Spouse. An individual who has satisfied the residency requirements discussed above who desires to divorce a spouse who is not living on Guam, must give the spouse timely notice in the form of a Petition for Divorce. The spouse may consent to the divorce or may contest the petition by either appearing in person or by retaining a Guam attorney to appear for him/her in court. Should the spouse not respond within 30 days of the petition, the court may grant the divorce in their absence. The best way is to give ample notice and get an affidavit stating the Off-Island Spouse is not contesting the divorce or Property or Custody Settlement.
You may also be wondering that if your divorce is finalized on Guam, will it be recognized throughout the United States and of course, the rest of the world (minus the Philippines were divorce is not recognized. The answer is also yes because of the notion of full faith and credit. Under Article IV, Section 1 of the United States Constitution, it specifically states that:
Full Faith and Credit shall be given in each State to the public Acts, Records, and judicial Proceedings of every other State. And the Congress may by general Laws prescribe the Manner in which such Acts, Records and Proceedings shall be proved, and the Effect thereof.
This means that a divorce validly entered into in one state or jurisdiction shall be recognized by all other jurisdictions.

As with most legal matters, this information is provided for information purposes only and should NOT be considered legal advice. Please consult a reputable attorney to address your particular situation.

Ryan Barshop



Article Disclaimer: This article is made available by the lawyer publisher for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. Use of this article does not create an Attorney Client Relationship. This article does not offer or dispense legal advice. By using the article, the reader agrees that the information does not constitute legal or other professional advice and no attorney-client or other relationship is created. The article is not a substitute for obtaining legal advice from a qualified attorney licensed in your jurisdiction. The information on the article may be changed without notice and is not guaranteed to be complete, correct or up-to-date. The opinions expressed at or through the article are the opinions of the individual author. The article should not be used as a substitute for competent legal advice from a licensed professional attorney in your jurisdiction.

Friday, May 19, 2017

Immigration and Filipino Divorce!

There are many myths and falsehoods you need to be aware of.

Immigration and Filipino Divorce

Here is a scenario - A USA Army Officer comes to the Philippines, meets a beautiful Filipina, and they legally marry in the Philippines. Following marriage, he applies for a spousal visa for her and they move to the USA. After 20 years of marriage, they decide to divorce while living in the United States. At the time of divorce, she was still a citizen of the Philippines having not ever naturalized as a US citizen.

The following are common questions about this couple’s scenario and the common Answers (right, wrong or myth):
  1. Their USA divorce is invalid because she is Filipina and the Philippines does not allow divorce, her only option is annulment.
  2. Their divorce is valid only in the USA.
  3. She can never remarry in the Philippines.
  4. If they have children, they will always have the same legal rights whether their parents divorce in the USA or not.


Now the TRUTH
  1. Because at the time of divorce, one of the parties was not a Philippines citizen, the divorce is valid even in the Philippines. However, because the wife was still a Philippines citizen at the time of the divorce, if she wants to remarry in the Philippines she must seek a Judicial Recognition of Foreign Judgment
    When is the judicial recognition of foreign judgment/ divorce decree applicable? It is applicable when one of the parties to the marriage is a foreigner; and, the foreigner obtains a valid divorce/ nullity of marriage in his/her country.
  2. The divorce and all associated separation agreements including property and child rights are valid.
  3. She may remarry if she gets an annulment or a Judicial Recognition of Foreign Judgement.
  4. Myth, Parental rights may apply in certain conditions, but only when the two parties do not agree in writing during the divorce.
Ryan Barshop
http://bridgewayimmigration.com/blog
Article Disclaimer: This article is made available by the lawyer publisher for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. Use of this article does not create an Attorney Client Relationship. This article does not offer or dispense legal advice. By using the article, the reader agrees that the information does not constitute legal or other professional advice and no attorney-client or other relationship is created. The article is not a substitute for obtaining legal advice from a qualified attorney licensed in your jurisdiction. The information on the article may be changed without notice and is not guaranteed to be complete, correct or up-to-date. The opinions expressed at or through the article are the opinions of the individual author. The article should not be used as a substitute for competent legal advice from a licensed professional attorney in your jurisdiction.

Friday, May 12, 2017

Visa Denied What's Next?


Visa Denied What's Next?

So you applied for a tourist Visa to the USA for your spouse, paid the fee, filled out the application and did the interview. Then you are told the Visa application was denied. Most likely cause is the interviewer determined there was insufficient reasons to determine the applicant would return to the Philippines.

What do you do now?
  1. Contact an Immigration Attorney - They can review your application and analyze your interview and assist you in providing truthful and credible justification of the ties that were missed the first time
  2. Re-apply - Yes fill out a new application and pay your fee. There is no limitation on when, but your immigration attorney should help you, to avoid possible mistakes in the first application and interview preparation.
  3. Prepare for the interview - do NOT think you need to embellish or exaggerate. It may or may not be the same person to interview you, and the danger is that they may get suspicious if your story is radically different. Remember this is subjective so your job is to provide additional ties you may have missed the first time. Check the list of well known ties interviews are looking for.

The ties that bind
  1. Business Ties - do you run a business, have employees or have operational control over some part of an ongoing business where your return is necessary?
  2. Family Ties - do you have family members here that need you? Children alone may not be enough but dependents are a factor. Remember it is subjective and therefore it is the total impression.
  3. Home Ties - Are you an active member of the community or church? These ties may be the most influential but they also may not have come up in the first interview when asked,"Why do you think you will return?"
  4. Political Ties - Are you active in politics at any level? You may not want to tell others how active you are, you may not want it public. But if you are, that may be something you share with the interviewer.

Remember the interview is subjective, it is your job to convince the interviewer. Clearly if you did the first application on your own, this time do it better with the assistance of an Immigration Attorney!

Good luck!

Ryan Barshop
http://bridgewayimmigration.com/blog


Article Disclaimer: This article is made available by the lawyer publisher for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. Use of this article does not create an Attorney Client Relationship. This article does not offer or dispense legal advice. By using the article, the reader agrees that the information does not constitute legal or other professional advice and no attorney-client or other relationship is created. The article is not a substitute for obtaining legal advice from a qualified attorney licensed in your jurisdiction. The information on the article may be changed without notice and is not guaranteed to be complete, correct or up-to-date. The opinions expressed at or through the article are the opinions of the individual author. The article should not be used as a substitute for competent legal advice from a licensed professional attorney in your jurisdiction.

Wednesday, May 10, 2017

Getting Married to an American citizen on a Tourist Visa: Know the risks

Getting Married to an American citizen on a Tourist Visa: Know the risks

If you are applying for a US tourist visa for purposes of marriage to an American citizen in the United States during your brief stay in the country and hope fast track your legal status from tourist/ visitor to immigrant, then you must think twice before doing it.

While love does move “in mysterious ways”, proving the validity of a whirlwind marriage to the probing eyes of United States Department of State can be extremely difficult and may hold unfavorable and devastating consequences to you and your fiancé/ fiancée.

Similarly, if your intention to obtain a tourist/ visitor visa is to marry an American citizen in the United States with the promise of coming back after your limited stay expires, that may still not guarantee you an approval from the US Embassy.

What are the risks?

Although you may reason that true love is the ultimate cause of your whirlwind marriage to your American citizen fiancé/fiancée, the Embassy is not easily get convinced that you are telling the truth. Due to the number of cases of visa fraud involving non-immigrants using their US tourist visas to hasten the process of applying for permanent residence by marriage to their American citizen lovers during their brief stay in the United States as tourists, your case, more than likely, will be an item for investigation.

Once the Embassy conducts a field investigation and you fail to prove that your intention to get married is not to hasten the process of obtaining immigrant status by immediately applying for permanent residence after the marriage, allowing you to have a reason to extend your stay in the United States, then you may face fraud charges and possibly be banned from entering the United States. Your US citizen fiance at the same time may be subjected to criminal prosecution if it is proven that he/ she took part in assisting with fraud.

What is the better option?

Because nothing is impossible, coming to the United States on a tourist visa and meeting someone who is an American citizen and marrying that someone during the tourist visa holder’s brief stay can happen. It can even be a viable reason for the tourist to adjust their status from a visitor to permanent residency after the marriage but the potential risks of proving that the couple’s intentions are pure and not fraudulent can still be a looming possibility.

There are many other ways to get married and obtain immigrant status in the United States but they have certain requirements that involve a lengthier process. Sometimes, for various reasons ranging from poor health to financial constraints, applicants trying to get to the United States on a permanent basis through marriage find ways to shorten the process by resorting to illegal and fraudulent means such as using a tourist visa instead of properly applying for a K1 or Fiancé/ Fiancée Visa.

What’s the difference between a tourist/ visitor visa and a K1 visa?

There are two kinds of visitor visas, a "nonimmigrant visa for temporary stay, or an immigrant visa for permanent residence".

A tourist/ visitor visa is obtained by people who want to stay in the United States on a temporary basis.

Technically, a tourist visa falls under three categories.

The B-1 tourist visa is obtained for business purposes. The B-2 tourist visa is obtained for pleasure such as tourism, vacations or for visiting purposes. The B-1/B-2 tourist visa is a combination of both.

According to the US Department of State, obtaining permanent residence is not allowed on visitor visas.

To find out what are permitted and not permitted on visitor visas, here.

On the other hand, K-1 visa is a non-immigrant visa that allows the applicant to get married with his or her American citizen fiancé/ fiancée for a limited time in the United States. This type of visa allows the applicant to obtain permanent residence after the marriage ceremony has taken place and the proper application for permanent residence had been filed.

To get more information about K-1 visa, you may visit the USCIS website or click here.

I want to know more about my options, who can I contact?

Consulting a licensed immigration attorney is the best option if you want to know more about getting married in the United States with your American citizen fiancé/ fiancée without fear of facing potential legal risks and consequences.

Ryan Barshop
http://bridgewayimmigration.com/blog

Article Disclaimer: This article is made available by the lawyer publisher for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. Use of this article does not create an Attorney Client Relationship. This article does not offer or dispense legal advice. By using the article, the reader agrees that the information does not constitute legal or other professional advice and no attorney-client or other relationship is created. The article is not a substitute for obtaining legal advice from a qualified attorney licensed in your jurisdiction. The information on the article may be changed without notice and is not guaranteed to be complete, correct or up-to-date. The opinions expressed at or through the article are the opinions of the individual author. The article should not be used as a substitute for competent legal advice from a licensed professional attorney in your jurisdiction.

Friday, May 5, 2017

How Difficult is it for a US Citizen to bring his/her Filipino/Filipina Partner/Spouse to the United States for a Visit?

How Difficult to Bring Partner in US for Visit

Easy if you know the ins and outs!
  1. The common misconception is that all it takes is money in the bank. That is a factor, but not the only factor.

  2. The key to focus on is the US Embassy's determination if the visa applicant has established "sufficient ties." This a broadly defined term and it eventually boils down to whether the interview American consular officer is convinced that the Filipino visa applicant will come back upon the conclusion of their trip.

  3. If the "ties" are substantial like the following you are more likely to be approved:
    • The Filipino/Filipina has an ongoing business here;
    • Membership in Philippine Organizations such as Church or Charities;
    • Children in Philippine Private School
    • Any subjective factor in the eyes of the interviewer.

  4. The following may NOT be viewed as sufficient "ties"
    • Just having children, especially teens;
    • Bank Accounts;
    • Jobs, especially if the Philippine Job is not unique to the Philippines
    • Land or other fixed assets as they can always be sold;
    • Here too if in the opinion of the interviewer there are insufficient ties.
This is not intended to hassle anybody, so getting up tight or irritated is not going to be helpful.

Be prepared but not scared. Be honest and cooperative. Any sense of evasion may mean a denial of the Visa.

If you are turned down there is a waiting period to reapply. If they judge there was deception the denial may carry additional restrictions. We will talk about the appeal and reapply process in future blogs.

How to Apply
  1. Pay the visa application fee.

  2. Complete the Nonimmigrant Visa Electronic Application (DS-160) form.

  3. Schedule your appointment on the web page at http://www.ustraveldocs.com/ph/ph-niv-typeb1b2.asp

    • You will need three pieces of information in order to schedule your appointment:
      • Your passport number
      • Your MRV fee payment receipt number
      • The ten (10) digit barcode number from your DS-160 confirmation page
    • Visit the U.S. Embassy/Consulate on the date and time of your visa interview.

Keep Cool but don't freeze. Enjoy your trip!
If you need help or run into problems don't hesitate to call me.

Ryan Barshop
http://bridgewayimmigration.com/blog

Article Disclaimer: This article is made available by the lawyer publisher for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. Use of this article does not create an Attorney Client Relationship. This article does not offer or dispense legal advice. By using the article, the reader agrees that the information does not constitute legal or other professional advice and no attorney-client or other relationship is created. The article is not a substitute for obtaining legal advice from a qualified attorney licensed in your jurisdiction. The information on the article may be changed without notice and is not guaranteed to be complete, correct or up-to-date. The opinions expressed at or through the article are the opinions of the individual author. The article should not be used as a substitute for competent legal advice from a licensed professional attorney in your jurisdiction.