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?

