The Problem No Single-Discipline Firm Can Solve
Visa holders, green card holders, and foreign nationals living in the United States face a legal reality most attorneys are not equipped to navigate: U.S. immigration law and U.S. federal tax law are deeply intertwined, and a misstep in one can trigger consequences in the other.
A green card holder who fails to file an FBAR is not simply a tax problem — it is a potential misrepresentation on immigration applications, a Good Moral Character issue for naturalization, and in willful cases, potential inadmissibility. A visa holder with an IRS liability is not simply a tax debtor — their ability to renew status, adjust status, or sponsor family members may be directly affected.
Attorney Peter Viles is one of the only practitioners in Houston qualified — by formal credential, not just experience — to advise on both dimensions simultaneously.
FBAR Compliance for Visa Holders & Green Card Holders
Any U.S. person — including green card holders and many long-term visa holders — who has a financial interest in or signature authority over foreign bank accounts exceeding $10,000 at any point during the calendar year must file a Report of Foreign Bank and Financial Accounts (FBAR) with FinCEN by April 15 each year.
The immigration consequence most tax attorneys miss: A willful FBAR violation that results in criminal charges can constitute a Crime Involving Moral Turpitude (CIMT) — making you inadmissible or deportable regardless of the length of your lawful U.S. residence.
Attorney Viles evaluates FBAR situations through both lenses simultaneously:
- Whether your failure to file was willful or non-willful — and which IRS programs apply
- Whether streamlined filing procedures (domestic or offshore) are appropriate
- How disclosed violations will be treated on pending or future immigration applications
- Whether voluntary disclosure protects you from criminal exposure
- The interaction between FBAR penalties and naturalization Good Moral Character review
FATCA & Foreign Account Reporting
Under the Foreign Account Tax Compliance Act, foreign financial institutions report U.S. account holders directly to the IRS. If you are a green card holder, visa holder, or dual-status taxpayer with accounts abroad, your foreign bank may already be reporting you — before you have taken any action.
FATCA compliance requires filing Form 8938 with your federal return in addition to (not instead of) the FBAR. The thresholds differ, the penalties differ, and the immigration implications of non-compliance can be severe for anyone in the immigration process.
Note: FATCA reporting obligations apply to resident aliens (green card holders) and often to long-term visa holders who meet the Substantial Presence Test — not just U.S. citizens. Many visa holders are unaware they are required to file.
IRS Disputes & Their Immigration Impact
USCIS adjudicators reviewing naturalization applications, adjustment of status, and I-751 petitions routinely examine tax compliance. Unfiled returns, substantial unpaid tax debt, or amended return discrepancies can raise Good Moral Character concerns that derail an otherwise approvable application.
Common scenarios Viles Law Firm resolves:
- Tax return filing status errors during green card through marriage — where incorrect status undermines evidence of a bona fide marital union
- Unreported income from foreign business interests affecting naturalization review
- IRS installment agreements and their disclosure requirements during immigration applications
- Offer in Compromise proceedings coordinated around pending USCIS filings
- Tax liens and their effect on EB-5 investor visa applications
Offer in Compromise
The IRS Offer in Compromise program allows eligible taxpayers to settle their tax debt for less than the full amount owed. For immigration clients, timing is everything — an active OIC during a naturalization filing, an adjustment of status case, or a consular interview must be handled with precision to avoid adverse immigration consequences. Attorney Viles handles OIC submissions with full awareness of your immigration timeline.