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The Substantial Presence Test

May 08, 2017 By Coleman Jackson, Attorney, CPA An Immigrant is Considered a Resident of the U.S. for Federal Tax Purposes When They Meet this Test Except for certain exempt individuals, such as teachers, trainees, students, professional athletes and certain foreign government individuals, immigrants physically in the United States who meet the substantial presence test…

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EB-5 区域中心 地平线上有暴风雨吗？

Coleman Jackson，律师，注册会计师 2017 年 4月 11日 2017年3月20日，美国公民及移民服务局公布《EB-5区域中心合规审计计划》的启动。将实施E-B-5合规审计计划核实区域中心是根据《EB-5移民投资者区域中心计划》遵守适用法律和归类管理他们的区域中心资格的当局。 美国公民及移民服务局的声明说 EB-5 审计小组的任务将包括以下内容： 审查申请、认证和相关记录； 审查区域中心的公共记录和信息； 核实信息，包括连同申请书和在年度认证里提交的支持文件； 进行现场视察； 审查和分析文件； 面试人员以确认与申请及年度认证一起提供的信息。 2017年3月20日的公告也就EB-5区域中心合规审计他们的区域中心的准备程序向EB-5区域中心提供具体的指导。 EB-5区域中心合规审计结果将在审计报告中定稿，该报告会成为EB-5投资者区域中心记录的一部分。审计将用于衡量或确定EB-5区域中心是否遵守指导《EB-5移民投资者区域中心计划》的法律、法规和政策。欺诈迹象可能导致EB-5区域中心的额外调查和审查。 区域中心的创始人、建议确定他们和与登记和归档区域中心申请相关的其他人的专业人士受许多法律的约束，包括但不限于联邦和州安全法、移民法、税法等等。请看美国诉奥康纳，158 F.附录2d 697 (E.D. 弗吉尼亚州 2001)；在这起刑事案件中，一位EB-5移民投资者区域中心的创始人被判犯有移民欺诈、骗税和其他严重犯罪的同谋罪。州 法律也适用于EB-5投资者不受欢迎的投资，取决于投资、由区域中心向公众提供的产品、商品和服务的性质。一些法律实践纪律将可能牵涉到EB-5区域中心 -移民法只是区域中心创 始人和那些代表其向美国移民局提出申请的人可能出现法律危险的一个方面。即使区域中心能够完好无损地幸免于最近公布的E5-5区域中心合规审计，这种调查可能会发现其他由联邦和州当局提出的适用联邦和州法律出生要求的违反以及甚至由移民投资者基于违约、欺诈等等而提出的诉讼。这种州法律要求已经在德克萨斯州发生。 《德克萨斯商业和商务法案》§27.01 实行投资者在进入房地产或股票交易时所依赖的事实的虚假陈述的民事责任。美国Quest公司诉基蒙斯，228 F 3rd 399, 406 (5th Cir. 2000)。近年来，普通法欺诈、违约、过失虚假陈述、引诱性的欺诈及其他有关索偿时而已经在德克萨斯联邦和州法院就EB-5投资成功地进行辩论。例如，Zhang诉Monroe，民事诉讼编号6:13-CV-811 于2017年1月11日在美国德克萨斯泰勒区东区区法院对Lihua Zhang（EB-5投资者）做出有利的决定。Zhang是本案的原告；她在联邦法院的本多样性诉讼中提出了许多州法院主张 – 而且她赢了- 涉及不受欢迎的“EB-5移民投资者计划”冒险行动。Lake诉 Cravens 488 S.W. 3rd 867（德克萨斯附录，- 沃斯堡2016，本人）中；原告没有恰当地提出联邦问题或宣称多样性，然后被扔出了法庭。在诉讼中陈述实质事实和适当辩护需要技巧。在与案情无关的程序上，诉讼可能和是迷失的。该诉讼Lake诉 Cravens关注了EB-5移民投资者区域中心投资。 尽职调查可能拯救EB-5移民投资者的法院之旅；或当他们去法院时帮助他们。考虑投资EB-5区域中心的移民投资者必须在把他们的钱交给区域中心之前进行适当的尽职调查。重要的是要清楚地了解谁拥有和经营区域中心；他们的经济记录是怎样（不仅限于特定的推广中的区域中心，还有在大体上管理团队在业务上的整体商业头脑、声誉和成功率）；和区域中心投资回报是什么，如果有的话。 本法律博客是由教育目的的专业公司Coleman Jackson 的税收|诉讼|移民法律公司撰写；它不在法律公司与读者之间创建律师客户关系。你应该在你的地理地点就任何影响你、你家人或企业的法律问题咨询法律顾问。 专业公司Coleman Jackson |税收、诉讼、移民法律公司| 英文…

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EB-5 REGIONAL CENTERS Are there Storms on the Horizon?

By Coleman Jackson, Attorney, CPA April 05, 2017 On March 20, 2017, USCIS announced the launch of an EB-5 Regional Center Compliance Audit Program.  The E-B-5 Regional Center Compliance Audit will be conducted to verify that the regional center is in compliance with applicable laws and authorities governing their eligibility for classification as a regional center…

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Earned Income Tax Credit: A Redistribution of Wealth Law Designed to Help Middle & Low Income Households

By:  Coleman Jackson, Attorney, CPA February 17, 2017 The Earned Income Tax Credit (EITC) is essentially a redistribution of wealth law. Love cares for others- here, there and everywhere, and by expressions of gratitude with compassion stronger communities are built.    And In our time of growing income and wealth inequality here in the U.S. and…

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불이행 해외 계좌 소유주들을 IRS에 드러낼 확률이 높은 제3자 업체의 보고

제공:  콜맨 잭슨, 변호사, 공인 회계사 2017 년 2 월 8 일 약 2 년간 해외에 위치한 “제3자 업체”로 또한 알려진 은행 및 타 금융기관들은 계정 소유자 정보를 미 재무부의 정부간 협정에 따라 직접 미 국세청에 혹은 간접적으로 미 지자체를 통해서 보고해 왔습니다.  논리적으로 내려진 결정은 미국인들의 (시민 및 영주권 소지자) 외국 은행 계좌 정보가…

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Willful Failure to File a Report of Foreign Bank and Financial Accounts

By:  Coleman Jackson, Attorney, CPA February 01, 2017 United States Persons who hold a financial account in a foreign country with a balance anytime during the calendar year of $10,000 or more must file a Report of Foreign Bank and Financial Accounts (FBAR) report.  This disclosure is currently due on April 15th of each year. …

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Federal Tax Implications of Marriage in a Community Property State

By:  Coleman Jackson, Attorney, CPA January 10, 2017 There are federal tax implications of marriage in a community property state.  Federal tax law depends upon the marital status of the parties under state law.  Marriage, its existence and dissolution are fully within the jurisdiction of the states of the United States.  There are nine community…

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Asylum, Domestic Violence Victims and Credibility Hearings

By:  Coleman Jackson, Attorney December 15, 2016 Any foreign person who is physically present in the United States of America or who arrives here or is brought here regardless of their legal status may apply for asylum complying with the requirements set forth in 8 U.S.C.A.  §1158, Immigration and Nationality Act §208. The foreign person…

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Check Your ITIN because it could be Expired or Expiring Soon

By: Coleman Jackson, Attorney, CPA November 21, 2016 Individual Taxpayer Identification Number, otherwise known as (ITIN) allows taxpayers to meet their tax filing obligations who cannot obtain a Social Security Number.  An ITIN is typically used by nonresident foreigners , undocumented resident foreigners, dependents and spouses of U.S. Citizens and resident foreigners who cannot get…

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Third Parties Reporting Very Likely to Expose Non-Compliant Offshore Account Holders to IRS

By:  Coleman Jackson, Attorney, CPA November 15, 2016 For approximately two years now, banks and other financial institutions, otherwise known as “Third Parties” located in foreign countries have been reporting account holders’ information, either directly to the Internal Revenue Service or indirectly through local governmental agencies pursuant to U.S. Treasury Department Intergovernmental agreements.  The logical…

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U.S. Immigration Petition Prices Set to Increase this December

October 27, 2016 By:  Coleman Jackson, Attorney Have everybody heard?  It is official.  United States Citizenship and Immigration Services (USCIS) fees are set to increase effective December 23, 2016.  Applications and immigration petitions postmarked or filed on or after December 23, 2016, must include the new fees or be rejected by USCIS.  Some examples of…