What Requirements Must an Alien Granted Asylum Meet to Adjust Status?

By Coleman Jackson, Attorney & Counselor At Law May 25, 2015 The Immigration and Nationality Act (INA) §209(b) identifies five conjunctive conditions that any alien granted asylum must meet to be eligible for adjustment of status to Lawful Permanent Resident.  The five requirements are as follows: The asylee must apply for adjustment of status; The…

What Does the Term Employment Mean in U.S. Tax Law and What Are Some Exceptions

By:  Coleman Jackson, CPA, Attorney & Counselor May 20, 2015 The definition of the term “Employment” in U.S. tax law means any service, of whatever nature, performed- A.  by any employee for the person employing him, irrespective of the citizenship or residence of either; within the United States, or on or in connection with an…

Resident Aliens in the United States | Avoidance of Double Taxation With Respect to Taxes on Income Earned in the U.S.

By:  Coleman Jackson, Attorney, CPA April 01, 2015 “Resident aliens” are individuals who are permanent residents of the United States pursuant to 26 U.S.C.S. §7701(b)(1).  They must pay U.S. income taxes on their income earned in the United States.  That means that they have to include, such earnings, as wages and compensation for services in…

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DHS Extends Eligibility for Employment Authorization to Certain H-4 Dependent Spouses of H-1B Nonimmigrants Seeking Employment-Based Lawful Permanent Residence

By Coleman Jackson, Attorney, CPA February 25, 2015 U.S. Citizenship and Immigration Services (USCIS) announced that the Department of Homeland Security (DHS) is extending eligibility for employment authorization to certain H-4 dependent spouses of H-1B nonimmigrants who are seeking employment-based lawful permanent resident (LPR) status, effective May 26, 2015. DHS amended the regulations to allow these H-4…

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FOREIGN TRUSTS WITH UNITED STATES BENEFICIARIES

By Coleman Jackson, Attorney, CPA January 28, 2015 If all the items of money or property constituting the corpus of a foreign trust are transferred to the trust by a U.S. person, the entire foreign trust is a foreign trust created by a U.S. person.  Where there are transfers of money or property by both…

IRS PENALTY RELIEF

By Coleman Jackson, Attorney, CPA December 16, 2014 IRS Accuracy Related Penalties: The Internal Revenue Code provides for imposition of an accuracy-related penalty of twenty percent (20%) on underpayment of tax. The taxpayer could be subjected to the accuracy-related penalty for negligently understating their income or over stating their expenses, or for any other substantial…

SECRET OFFSHORE ASSETS AND THE FIFTH AMENDMENT PROTECTION

Tax Blog by: Coleman Jackson, Attorney, Certified Public Accountant November 26, 2014 Fifth Amendment to the United States Constitution: No person shall be held to answer for a capital, or otherwise infamous crime, unless on a presentment or indictment of a grand jury, except in cases arising in the land or naval forces or in…

Fake Form W-8BEN Used in IRS Tax Scams, Don’t Get Hooked!

By:  Coleman Jackson, Esq. Nov 13, 2014 What is Form W-8BEN? The Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding) is a legitimate U.S. tax exemption document. You can only submit Form W-8BEN directly to your withholding agent. How IRS Form W-8BEN Scammers target taxpayers? Scammers usually target taxpayers who either did…

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Noncitizens In Danger of Deportation | Federal, State & Local Tax Violations Could Be Deportable Offenses!

By:  Coleman Jackson, Esq. Coleman Jackson, PC | 6060 North Central Expressway, Suite 443 | Dallas, Texas 75206 | www.cjacksonlaw.com | 214-599-0431 June 30, 2014 Noncitizens of the U.S.A.  who commit certain federal tax crimes are subject to deportation as aliens who have been convicted of an aggravated felony. The U.S. Supreme Court held in…