# Entering US & tax compliance



## Ravion (Jan 27, 2014)

Has anyone ever gotten into trouble at US passport control/immigration because of tax compliance, or heard of anyone getting into trouble??

I am a US citizen by accident of birth only. Just last year I found out about reporting obligations. After doing a lot of research I decided not to do anything about it for the time being. My income has been so low that I don't owe anything. I found the whole business too overwhelming so just put it out of my mind.

However, now I'm supposed to travel to the US in a few months' time. I have only ever entered the US once since leaving. That was a few years ago. I got some strange questions at immigration such as how long I was away from the US for, what I was doing in the country I'd flown in from and what I do for a living. In hindsight I'm wondering whether the officer was trying to figure out if I had some high paying job and was dodging taxes or something.

Do the immigration officers at airports have any connection to the IRS whatsoever?? I do not want this trip to turn into a nightmare and cause me a lot of problems for years to come in the future. I'd much rather cancel the trip!


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## maz57 (Apr 17, 2012)

In your case, with the facts you have stated, it's not likely you'll have a problem. On the other hand, if you fled the US to avoid a large tax liability, then the IRS might well notify border control of your tax problems.

Having never filed, there is no levy against you and you are not in the IRS system. The IRS can't notify the border guys about someone they don't even know about. 

Having said that, whenever one approaches border control, there is always the possibility of some sort of difficulty. You didn't mention what passport you are using. According to US law, you must enter the US on a US passport if you are a US citizen. A non-US passport with a US birthplace is a potential problem.


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## Bevdeforges (Nov 16, 2007)

Officially, no, there is no connection between the IRS and the Immigration service at the border. (As in most countries, the various ministries guard their territory pretty jealously and communications between the various agencies of government is minimal.)

That said, there are also lots of legitimate reasons why you might not have filed income taxes in the US - mostly related to not having sufficient income to have to do so. But I don't believe they can or do have access to your IRS files (or lack thereof) at the border. 

The one exception would be if you had been deliberately evading taxes (i.e. had US source income that had been reported to the IRS) and the IRS had put out a warrant for you. But that takes time - and you would have had some prior contact from the IRS on this.

I get the same questions at the border every time I enter. Answer just the question asked, without volunteering any additional information and all should go smoothly.
Cheers,
Bev


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## Nononymous (Jul 12, 2011)

I suspect that the questions on your first entry to the US were just their reaction to the weirdness of a US citizen who's never returned to the US. 

Did you travel on a US passport, or a Swiss passport with a US birthplace? If the latter, were you informed at the time that you must have a US passport? (I assume not, or you would have mentioned it.)

Regarding your future trip. Option 1: Apply for a US passport, if you don't already have one. Pros: less hassle at the border. Cons: you're on file as an expat citizen, so one day it's theoretically possible that your name would be passed on to the IRS. Option 2: Fly on your Swiss passport. Pros: you stay off the tax radar. Cons: technically a no-no, but the worst that's likely to happen is that you'll be politely told to obtain a US passport.

As mentioned above, there's little or no evidence that tax status is available at the border (unless of course there's a warrant out for someone's arrest).

So how is your Swiss bank treating you?


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## Ravion (Jan 27, 2014)

Thanks for the replies. I'm relieved that it probably won't be a problem to enter.

I do have a US passport and will be using that to enter, as I did the last time I went there. Normally, it just sits in my drawer and gathers dust, as I prefer not to be identified as American when I travel.

The thought of me fleeing the US to evade taxes is kind of amusing, considering I didn't know what taxes were at the time we left!

I am actually not Swiss but an expat here, which is just as well. After breaking my head over the bank account thing, I decided it wasn't worth it, as I will be heading home (my 'real' home, not the US! It's all very confusing) at the end of the year.


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## Nononymous (Jul 12, 2011)

You'll be fine then. There is no reason to believe you'll be asked tax question.


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