In order to qualify for naturalization, an applicant must have paid taxes and filed taxes as required by law during the entire time he or she resided in the United States. For someone who fails to file and has no valid excuse, this can prevent naturalization. For another person who has delinquent taxes and is in the process of a current payment plan, he or she may end up being approved. Naturalization is a very discretionary process, so the presentation of the documentation and the client’s presentation of facts is very important. It is a good idea to review the tax situation and the impact on a naturalization application before submitting the application. Since, after all, if you submit the application and are later denied, you may have to wait another five (5) years before you are eligible to reapply.
In situations where the applicant failed to file taxes during the requisite 3 or 5 year period of moral character, an officer will look at the reasons for the failure to comply with taxes and determine whether it was an intentional error. If you are able to show that the failure to pay taxes was not intended but an honest error, the officer may use his/her discretion in your favor to approve the application.
It is always best to consult with an attorney for a naturalization application when there are any tax concerns, however, remote they may be so that you are well prepared to pursue the application.
