S.Amdt. 1212
What it does: Rewrites page 952, lines 4–21
Sen. Mike Lee (R-UT)What it changes
1 change to S. 744
Rewrites page 952, lines 4–21
ReplacesPrinted pageRemoves page 952, lines 4–21 of the printed bill. See that page
Inserted: (2) Payment of taxes.--
Inserted: (A) In general.--An alien may not file an application for registered provisional immigrant status under paragraph (1) unless the alien demonstrates the payment of any applicable Federal tax liability by establishing that--
Inserted: (i) no such tax liability exists;
Inserted: (ii) all outstanding liabilities have been paid; or
Inserted: (iii) the alien has entered into an agreement for payment of all outstanding liabilities with the Internal Revenue Service.
Inserted: (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 which the statutory period for assessment of any deficiency for such taxes has not expired.
Inserted: (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.
Inserted: (D) Burden of proof.--The burden of proof for an alien in establishing a matter under this paragraph is by a preponderance of evidence.
Original wording
On page 952, strike lines 4 through 21 and insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 1212. Mr. LEE submitted an amendment intended to be proposed by him to the bill S. 744, to provide for comprehensive immigration reform and for other purposes; which was ordered to lie on the table; as follows:
On page 952, strike lines 4 through 21 and insert the following:
“(2) Payment of taxes.--
“(A) In general.--An alien may not file an application for registered provisional immigrant status under paragraph (1) unless the alien demonstrates 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 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) Burden of proof.--The burden of proof for an alien in establishing a matter under this paragraph is by a preponderance of evidence.
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Senate amendment submitted
June 11, 2013