Visiting the U.S. After Informally Abandoning Permanent Residency
A person gained legal permanent residency in the United States, but left the U.S. more than a decade ago. He has never filed a Form I-407, Record of Abandonment of Lawful Permanent Resident Status, but he knows that the USCIS will regard him as having long ago abandoned his permanent residency.
He wants to visit the U.S., but has not filed any tax returns with the IRS since he left the U.S., and is concerned that issues of taxes could come up if he attempts to enter. What can he do?
Re: Visiting the U.S. After Informally Abandoning Permanent Residency
The requirement of filing U.S. tax returns is very often ignored by both U.S. Citizens and LPRs living abroad, and absent a more serious set of facts (e.g., a U.S. criminal or tax fraud investigation of the individual) is not likely to be an issue on entry.
Filing the I-407 and applying for a visa (if needed) may be sensible for other reasons -- most notably, to minimize the chance that the CBP officer at the port of entry will believe that the person has the intent to reside in the U.S. after entry.
As for the tax issue, most people who are obligated to file a U.S. tax return in fact pay more taxes while living abroad than they would pay within the U.S., such that after the credit for foreign taxes they would not actually owe anything to the IRS. The IRS offers Streamlined Filing Compliance Procedures for US Taxpayers Residing Overseas. To play it safe, the person can explore the possibility of filing tax returns for the past few years -- but before filing anything should speak with a qualified U.S. tax professional about the issue.