AUTOMATIC REVOCATION OF AN IMMIGRANT VISA PETITION

When an Immigrant Visa Petition is automatically revoked under the United States Immigration and Nationality Act (INA)?  Even if approved there are certain events or circumstances that terminates an immigrant visa petition whether it relates to an United States Citizen or Lawful Permanent Resident petitioning for an alien relative under 8 C.F.R. §205.1(a)(1)-(3).

URGENT: REPORT CERTAIN FOREIGN BANK AND OFFSHORE ASSETS BY JUNE 30, 2015 TO TREASURY

If you have a financial interest in or signature authority over one or more financial accounts, including bank accounts, brokerage accounts, mutual funds, foreign trust, or other financial assets located overseas, exceeding certain threshold amounts, the Bank Secrecy Act may require you to report the account yearly to the U.S. Department of Treasury by electronically filing a Financial Crimes Enforcement Network (FINCEN) 114, Report of Foreign Bank and Financial Accounts (FBAR).

Taxpayer’s Acting Badly – Tax Fraud

Tax fraud has been defined as an intentional wrongdoing designed to evade tax believed to be owing. The existence of tax fraud is a question of fact to be resolved upon consideration of the taxpayer’s entire pattern of behavior and words. Tax fraud cannot be presumed or imputed, but must be established by facts showing fraudulent intent entire pattern of behavior and words.