If you owe the IRS, Homeland Security may question you at the airport. Taxpayers traveling to and from the United States with unpaid U.S. tax assessments can be detained at the border, questioned, and flagged for follow-up enforcement. If a taxpayer has an unpaid tax liability and is subject to a resulting Notice of Federal Tax Lien, the IRS may submit identifying taxpayer information to the Treasury Enforcement Communications System (TECS), a database maintained by the Department of Homeland Security. U.S. or non-U.S. persons with an unpaid federal tax liability whom the IRS has been unable to contact may be unaware of the tax debt until they come through U.S. Customs and are detained by Immigration and Customs Enforcement (ICE). ICE agents may ask them what assets they have in the United States, the purpose and duration of their trip, where they are staying, vehicle registration information, and similar information. The agents also may inquire about a taxpayer's employment relationships in the United States or any personal services performed in the United States, to establish wage garnishment opportunities. Thereafter, ICE agents alert an IRS coordinator and transmit this information through a referral program. A withdrawal or release of the lien, along with certain other prerequisites, is required for removal of the taxpayer's information from TECS. Thus, the lengthy process may result in detention at the border for travelers to and from the United States for a period after the IRS has withdrawn or released a lien. A taxpayer may not be aware of outstanding federal tax liabilities if the address on record for the taxpayer is outdated or otherwise incorrect. If the taxpayer is no longer required to file U.S. returns, then the IRS still is able to contact the taxpayer about previously filed returns. Taxpayers should be advised that a failure to keep the IRS apprised of a change in mailing address may result in an unwelcome-and potentially embarrassing-surprise when the taxpayer seeks to enter or leave the United States. Wishing you many happy returns,

If you owe the IRS, Homeland Security may question you at the airport.

Taxpayers traveling to and from the United States with unpaid U.S. tax assessments can be detained at the border, questioned, and flagged for follow-up enforcement. If a taxpayer has an unpaid tax liability and is subject to a resulting Notice of Federal Tax Lien, the IRS may submit identifying taxpayer information to the Treasury Enforcement Communications System (TECS), a database maintained by the Department of Homeland Security.

U.S. or non-U.S. persons with an unpaid federal tax liability whom the IRS has been unable to contact may be unaware of the tax debt until they come through U.S. Customs and are detained by Immigration and Customs Enforcement (ICE).

ICE agents may ask them what assets they have in the United States, the purpose and duration of their trip, where they are staying, vehicle registration information, and similar information.

The agents also may inquire about a taxpayer's employment relationships in the United States or any personal services performed in the United States, to establish wage garnishment opportunities. Thereafter, ICE agents alert an IRS coordinator and transmit this information through a referral program.

A withdrawal or release of the lien, along with certain other prerequisites, is required for removal of the taxpayer's information from TECS. Thus, the lengthy process may result in detention at the border for travelers to and from the United States for a period after the IRS has withdrawn or released a lien.

A taxpayer may not be aware of outstanding federal tax liabilities if the address on record for the taxpayer is outdated or otherwise incorrect. If the taxpayer is no longer required to file U.S. returns, then the IRS still is able to contact the taxpayer about previously filed returns.

Taxpayers should be advised that a failure to keep the IRS apprised of a change in mailing address may result in an unwelcome-and potentially embarrassing-surprise when the taxpayer seeks to enter or leave the United States.

Wishing you many happy returns,