McCain’s amendment 1190 seems to be misleading. It says “Not later than the date on which status is adjusted under this section, the alien establishes the payment of any applicable Federal tax liability by establishing that....”
To me, this looks like more lipstick on a pig. They have to make an “agreement for payment” to pay back taxes only if they want to apply for a green card (”status is adjusted”). If they just want to stay and work here, payment not required. Watch for their talking points to include the claim that illegals have to pay back taxes.
SA 1190. Mr. MCCAIN (for himself, Mr. GRAHAM, Mr. BURR, and Mr. SPECTER) submitted an amendment intended to be proposed to amendment SA 1150 proposed by Mr. REID (for Mr. KENNEDY (for himself and Mr. SPECTER)) to the bill S. 1348, to provide for comprehensive immigration reform and for other purposes; as follows:
On page 292 redesignate paragraphs (3) as (4) and (4) as (5).
On page 292, between lines 33 and 34, insert the following:
``(3) PAYMENT OF INCOME TAXES.—
``(A) IN GENERAL.—Not later than the date on which status is adjusted under this section, the alien establishes the payment of any applicable Federal tax liability by establishing that—
``(i) no such tax liability exists;
``(ii) all outstanding liabilities have been paid; or
``(iii) the alien has entered into an agreement for payment of all outstanding liabilities with the Internal Revenue Service.
``(B) APPLICABLE FEDERAL TAX LIABILITY.—For purposes of clause (i), the term `applicable Federal tax liability’ means liability for Federal taxes, including penalties and interest, owed for any year during the period of employment required by subparagraph (D)(i) for which the statutory period for assessment of any deficiency for such taxes has not expired.
``(C) IRS COOPERATION.—The Secretary of the Treasury shall establish rules and procedures under which the Commissioner of Internal Revenue shall provide documentation to an alien upon request to establish the payment of all taxes required by this subparagraph.
``(D) IN GENERAL.—The alien may satisfy such requirement by establishing that—
``(i) no such tax liability exists;
``(ii) all outstanding liabilities have been met; or
``(iii) the alien has entered into an agreement for payment of all outstanding liabilities with the Internal Revenue Service and with the department of revenue of each State to which taxes are owed.