Monthly Archives: August 2015

VENDORS DOING BUSINESS WITH TEXAS AND HIRING UNDOCUMENTED WORKERS – BEWARE YOU MIGHT HAVE TO PAYBACK ALL PUBLIC SUBSIDIES PLUS INTEREST

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By: Coleman Jackson, Attorney
August 27, 2015

VENDORS DOING BUSINESS WITH TEXAS AND HIRING UNDOCUMENTED WORKERS MIGHT HAVE TO PAYBACK ALL PUBLIC SUBSIDIES PLUS INTEREST

Texas Government Code §2264.051 stipulates that vendors doing business with any public agency, state or local taxing jurisdiction, or economic development corporation in Texas must certify in writing that the business, or a branch, division, or department of the business, does not and will not knowingly employ an undocumented worker.

The certification statement must also stipulate that if, after receiving a public subsidy, the business or a branch, division, or department of the business, is convicted of a violation under the Immigration and Nationality Laws of the United States, 8 U.S.C.A.  §1324a(f), the business will repay the amount of the public subsidy with interest, at the rate and according to the other terms provided by an agreement under Texas Government Code § 2264.053, not later than the 120th day after the date the public agency, state or local taxing jurisdiction, or economic development corporation notifies the business of the violation.  INA, 8 U.S.C.A. §1324a essentially deals with persons or entities that violate the U.S. immigration laws by hiring, or recruiting or referring for a fee for employment in the United States an undocumented person.  A person or entity charged with violations of 8 U.S. C.A. §1324a may establish that it has compiled in good faith with the requirements with respect to the hiring, recruiting, or referral for employment of an alien (illegal alien is the term used in the INA to refer to an undocumented person or a person who came to the U.S.A. without inspection or overstayed their visa) in the United States.  Anyway, If a person or entity charged with a violation under 8 U.S.C.A. §1324a, establishes an affirmative defense, a conviction could possibly be avoided, and the person or entity doing business with a Texas public agency, state or local taxing jurisdiction, or economic development corporation could probably avoid the penalty of repaying Texas all public subsidies received with interest under Tex. Gov’t Code §§2264.051-2264.101.

A public agency, local taxing jurisdiction, or economic development corporation, or the attorney general on behalf of the state or the state agency, may bring a civil action to recover any amount owed to the public agency, state or local taxing jurisdiction, or economic development corporation against any person or entity convicted of 8 U.S.C.A.  §1324a violations pursuant to Texas Government Code Section 2264.101.

Specifics regarding your company, workers, or government contracts should be discussed with legal counsel of your choice.  This overview is supplied for educational purposes, is only an overview, and do not create an attorney-client relationship with the Immigration & Tax Law Firm of:

COLEMAN JACKSON, PC
6060 North Central Expressway
Suite 443
Dallas, Texas 75206
Phone:  (214) 599-0431 English
Phone:  (214) 599-0432 Spanish
Website:  www.cjacksonlaw.com

COMPLY WITH REQUIREMENTS WHEN APPLYING FOR THE U.S. PASSPORT, The Consequences for Not Complying could be Severe!

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By Coleman Jackson, Attorney
August 14, 2015

People who apply for a U.S. passport or the renewal of a passport, must comply with requirements when applying for the U.S. Passport

The U.S. passport can only be obtained by United States citizens or non-citizen nationals.  People who apply for a U.S. passport or the renewal of a passport, other than a passport for use in diplomatic, military or other official U.S. government business, must comply with requirements when applying for the U.S. Passport.  26 USC §6039E (this is the Internal Revenue Code) states in addition to the applicant’s name and current residential address that the U.S. passport applicant must, in part, provide the following information:

  1. The taxpayer’s ‘Taxpayer Identification Number’ (TIN);  this is typically the Social Security Account Number assigned to the person by the Social Security Administration, but it could be the ITIN assigned to the person by the Department of Treasury if the applicant does not have a social;
  2. List the foreign country in which the applicant is residing;
  3. Any other information as prescribed by the Secretary of Treasury

The IRS has published final regulations implementing IRC §6039E in Treasury Regulations Section 301.6039E.1 Information reporting by passport applications – a detail analysis of the types of information required of passport applicants when applying for the U.S. passport after July 18, 2014.

Passport applicants who fail to supply complete and accurate information in a timely manner may be subject to a penalty of $500 per application.   Prior to assessing the $500 penalty the Internal Revenue Service (IRS) will send the applicant a written notice requesting the missing information or requesting correction of the erroneous information.  Applicants inside the United States are given 60 days to supply the missing information or correct the erroneous information.  Passport applicants outside the United States are given 90 days to make appropriate corrections or supply missing information.  If the passport applicant shows reasonable cause to the satisfaction of the Internal Revenue Service, the $500 penalty can be waived.  The burden is on the applicant to demonstrate to the satisfaction of the IRS that the failure to supply complete and accurate information on the passport application is due to reasonable cause and not due to willful neglect.  The IRS looks at all the surrounding facts and surrounding circumstances when making ‘reasonable cause determinations’ based on the passport applicant’s reasonable cause defense.

The passport applicant’s legal exposure may not merely be limited, however, to this IRS $500 civil penalty.  The U.S. passport application clearly set forth certain serious warnings that any U.S. passport applicant should be familiar with and take extremely serious when applying for the U.S. passport as follows:

serious warnings that any U.S. passport applicant should be familiar with

Typically, suspected fraudulent passport applications are referred to the appropriate Passport Agency’s fraud office.  A fraud prevention specialist is assigned and typically will run a series of checks to determine whether there is a likelihood of fraud.  Upon making a determination that the passport applicant is likely an imposter or fraudster, the case is typically referred for further inquiry to the Diplomatic Security Service, which is the law enforcement branch of the Department of State.  Ultimately, all this could lead to a criminal complaint against the passport applicant alleging commission of crimes under 18 USC.

Applicant’s should exercise due care and diligence when completing the U.S. passport application and submitting substantiating documentation.  Conflicts between the U.S. passport application and the supporting documentation and conflicts within the documents could create a lot of headaches and heartaches.  And unreasonable and unexplained conflicts could lead to fines and/or imprisonment.

This blog is written by the Immigration & Tax Law Firm of Coleman Jackson, P.C.  It is for informational and educational purposes and does not create an attorney-client relationship between this law firm and the reader.  If you have questions about your particular situation regarding federal or state taxation or immigration matters, you should consult with independent legal counsel with respect your individual situation or circumstances.

Coleman Jackson, PC
Immigration & Tax Law Firm
6060 North Central Expressway
Suite 443
Dallas, Texas 75206
Law Firm Site:  www.cjacksonlaw.com
Main Line:   214-599-0431 ||| Spanish Line:  214-599-0432