The Internal Revenue Service (IRS) is increasingly under scrutiny after concerns surfaced that tax data could soon play a pivotal role in civil denaturalization proceedings.
Speaking in a recent video, respected attorney LaToya McBean Pompy said the Department of Justice (DOJ) has identified denaturalization litigation as one of its top five Civil Division priorities.
While historically rare, denaturalization cases have gained renewed focus, and the scope of potential grounds for action has expanded significantly.
Critics argue that the IRS may effectively serve as an investigative arm for these efforts. Specifically, information related to falsified tax records, underreported income, or other discrepancies—even when individuals have never been arrested or convicted—may now be reviewed as part of a person’s immigration history.
The legal mechanism at issue rests on the N-400 naturalization application, where applicants must disclose whether they have ever committed a crime for which they were not arrested. If tax-related misconduct predates naturalization, the DOJ could cite inconsistencies between the IRS records and the applicant’s sworn answers as grounds to revoke citizenship.
Some immigration attorneys caution that while civil denaturalization cases remain legally complex and resource-intensive, the DOJ’s posture signals a willingness to push the boundaries.
“The government is pursuing these cases as far as they can go,” Attorney Pompy noted, suggesting that individuals should take the possibility seriously.
Civil denaturalization differs from criminal proceedings in that it does not require a conviction. Instead, it involves a civil lawsuit where the government must prove that citizenship was unlawfully obtained. If successful, the judgment strips the individual of U.S. citizenship, potentially leaving them vulnerable to deportation.
The implications are significant: tax compliance records, once viewed primarily through a financial lens, could now have immigration consequences. Legal scholars expect heightened debate over due process, the reliability of IRS data in this context, and whether civil denaturalization could become a broader enforcement tool.
For now, no official policy announcement directly linking the IRS to denaturalization has been issued, but the possibility has sparked unease in immigrant communities and among practitioners who handle both tax and immigration law.
