Article Summary

USCIS has issued new guidance broadening its framework for evaluating "good moral character" in naturalization cases, emphasizing a holistic review that includes positive contributions like tax compliance. This development, alongside ongoing Department of Justice denaturalization cases and the applicability of the U.S. exit tax to involuntary expatriation, signals a critical convergence of tax compliance, moral character, and citizenship status.

TNP AI: Key Insights

This article reveals a critical convergence of immigration and tax enforcement, significantly raising the stakes for naturalization applicants and existing naturalized citizens. For skilled professionals on the path to citizenship, demonstrating 'good moral character' now explicitly includes robust tax compliance, turning past financial omissions into potential roadblocks or even triggers for denaturalization.

The new USCIS guidance shifts from a rigid checklist to a 'totality of the circumstances' approach for evaluating good moral character, offering both flexibility and potential for inconsistency. This heightened scrutiny, coupled with the DOJ's pursuit of denaturalization cases and the applicability of the exit tax to involuntary expatriation, signals a more complex and perilous landscape where proactive tax and immigration planning is paramount for long-term stability in the U.S.