IRS Customs Hold – A Guide for Delinquent Expat Taxpayers
IRS Customs Hold
IRS revenue officers can request an IRS customs hold to be entered into the Treasury Enforcement Communication System (TECS) for delinquent taxpayers. Once a taxpayer is entered into TECS, the US Department of Homeland Security notifies the IRS whenever the taxpayer travels into the United States.
The IRS has stated that the IRS customs hold is one of the most effective enforcement tools available to them in dealing with international delinquent taxpayers. IRS international revenue officers use information obtained from an IRS customs hold to attempt to contact the delinquent taxpayer while they are in the US and to locate the taxpayer’s assets.
A taxpayer is notified with Letter 4106, Letter Advising Taxpayer of Department of Homeland Security Notification, that an international revenue officer has taken action to advise Homeland Security that a taxpayer has outstanding tax liabilities and that this may result in an interview by a Customs and Border Protection Officer if the taxpayer attempts to enter the United States. Homeland Security is permitted to stop delinquent taxpayers identified on TECS to collect their contact information of where they will be staying while in the US.
Our goal at Tax Samaritan is to provide the best counsel, advocacy and personal service for our clients. We are not only tax preparation and representation experts, but strive to become valued business partners. Tax Samaritan is committed to understanding our client’s unique needs; every tax situation is different and requires a personal approach in providing realistic and effective solutions.
If you are a delinquent taxpayer with unfiled tax returns or delinquent FBARs, the time to take action is now before the IRS finds you first.
Before you are detained entering or leaving the country, speak with the experienced tax professionals at Tax Samaritan to understand your tax filing obligations and options. The penalties for noncompliance can be astronomical.
Click the button below to request a Tax Preparation Quote today and a free 30-minute consultation to discuss your options to getting back into compliance with the filing of your US tax returns and to prevent an IRS customs hold from occurring.
Tax Samaritan is a team of Enrolled Agents with over 25 years of experience focusing on US tax preparation and representation. We maintain this tax blog where all articles are written by Enrolled Agents. Our main objective is to educate US taxpayers on their tax responsibilities and the selection of a tax professional. Our articles are also designed to help taxpayers looking to self prepare, providing specific tips and pitfalls to avoid.
When looking for a tax professional, choose carefully. We recommend that you hire a credentialed tax professional such as Tax Samaritan that is an Enrolled Agent (America’s Tax Experts). If you are a US taxpayer overseas, we further recommend that you seek a professional who is experienced in expat tax preparation, like Tax Samaritan (most tax professionals have limited to no experience with the unique tax issues of expat taxpayers).
Randall Brody is an enrolled agent, licensed by the US Department of the Treasury to represent taxpayers before the IRS for audits, collections and appeals. To attain the enrolled agent designation, candidates must demonstrate expertise in taxation, fulfill continuing education credits and adhere to a stringent code of ethics.
Every effort has been taken to provide the most accurate and honest analysis of the tax information provided in this blog. Please use your discretion before making any decisions based on the information provided. This blog is not intended to be a substitute for seeking professional tax advice based on your individual needs.
All About Randall Brody
Randall is the Founder of Tax Samaritan, a boutique firm specializing in the preparation of taxes and the resolution of tax problems for Americans living abroad, as well as the other unique tax issues that apply to taxpayers. Here, they help taxpayers save money on their tax returns.