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St. Thomas Law Review

Giseli LeMay

First Page

318

Document Type

Comment

Abstract

The tension between the IRS regulations requiring unauthorized immigrants to file taxes, and the United States Department of Homeland Security ("DHS") prohibiting these same individuals from lawfully working in the United States, is an ongoing controversy in this country. The DHS, by means of its Immigration and Nationality Act ("INA") regulations, penalizes unauthorized immigrants who falsely claim to be United States citizens for purposes of obtaining employment, irrespective of whether the aliens filed and paid their taxes. This Comment will focus on the inconsistencies between the IRS and the DHS, and suggest a proposal for amending the INA. Part I of this Comment introduced the overall inconsistency amongst the government agencies. Part II focuses on the experiences of some unauthorized immigrants and the situations they face as unauthorized immigrants abiding by the law. Part III introduces relevant background information useful to the understanding of who the immigrants are, what it means to be an inadmissible "alien," and the type of waivers for which they may qualify. Part IV provides a brief description of the relevant immigration acts Congress enacted, and what misrepresentation on 1-9 Employment Eligibility Verification Form ("Form 1-9") means to the DHS and to immigrants. Following this brief explanation on Form 1-9, Part V introduces the ITIN, and the issues it raises. Part VI considers the undocumented workers' tax contributions to the United States Government. Part VII discusses recent proposals and their drawbacks. Part VIII suggests a proposal to amend the INA and provide additional relief to certain undocumented workers who paid income taxes and are currently facing deportation. Part IX concludes this Comment.

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