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Immigration Issues for Accounts Payable and Tax Professionals



Tuesday, July 19, 2011
Product Code - HRAU01
Speaker(s): Linda Dodd-Major, Esq.
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The IRS announcement of NRA compliance as a Tier 1 issue has moved a traditionally "sleepy" issue to the front burner of compliance concerns, particularly as US entities increase participation in the global economy and make payments of all kinds to persons and entities worldwide.  At the same time, immigration compliance has gained national attention as an enforcement priority, particularly against US entities that use services of foreign born persons in the United States.

Where payments constitute compensation for US services or cover expenses for US activities, tax compliance involves collection, review, and generation of information and documents that constitute "knowledge" about payees (and their services) that is imputed to payers even if they don't recognize or understand it.

Join Linda Dodd-Major, Esq., an immigration attorney and former Director of INS' Business Liaison Office, as she discusses:

  • Confusing terms and concepts:  immigration and tax terms versus popular terms and meanings “Working” in the United States:  who can, who can’t, how to tell
  • Is a payment for goods or services (or neither)?
  • Employee or independent contractor?  So what?
  • Payments: proof of US “work”
  • Employer sanctions:  application to contract services (consequences for payer and payee)
  • Consequences of “knowing hire”:  how to “know”
  • Honorarium exception:  eligible, payers, payees and activities
  • Expenses only:  solution or problem?
  • TINs:  the inside story
  • Tax returns:  where immigration and tax law converge
  • SSA resumption of “no match” letters: if, how, and why this implicates immigration law
  • Beyond immigration law:  prohibited payments 
  • “Doctrine of the Low-hanging Fruit”:  Importance and significance of policies and procedures

Linda Dodd-Major, Esq.

 Majors
Linda Dodd-Major, Esq.  provides strategic legal consulting for U.S. immigration matters pertaining to business, investment, employment, and training as well as employment eligibility verification (Form I-9) compliance.  In her national capacity as creator and director of INS’ Office of Business Liaison, she was responsible for developing public information to raise awareness and understanding of laws prohibiting illegal employment and obtaining international services in the United States. 

In addition to consulting on electronic I-9 and taxation software, Ms. Dodd-Major helps clients convert complex facts and restrictions into practical solutions.  A popular national and international lecturer, her presentations address gray areas between US immigration law and other US laws governing payments to and taxation of foreign persons and entities.  Ms. Dodd-Major holds advanced degrees in law and international business from Rutgers and Georgetown Universities.