One of the core functions of any government is to secure its borders, in order to protect the citizens of the United States.
There is no difference between “undocumented” and “illegal.” For whatever reason, however, we have turned a blind eye and have failed to enforce our immigration laws aggressively, allowing millions of illegal immigrants to remain in this country for years, sometimes decades.
The problem is not only with immigrants, but with employers who have not complied with minimum wage and other labor laws and have not withheld and remitted payroll taxes, which would pay the fair share of these laborers when they seek entitlements. These employers have not only hurt our social infrastructure, they have enjoyed an unfair economic advantage over employers who have complied with the law.
My plan for dealing with this problem in a fair and equitable manner is to establish a pathway for productive illegal immigrants to remain in the United States while they work towards citizenship. I propose legislation giving all illegal immigrants 90 days in which to obtain a taxpayer identification number (TIN) and file income tax returns for the last three years reporting all of their income received and the source of that income. I would propose to waive penalties and interest provided that all tax due is remitted with these returns.
Employers would also have 90 days in which to file forms 1099 reporting all income paid to these persons, and they would have amnesty during that period from penalties and interest provided that they remit all required employer withholding within that time.
After 90 days, any illegal immigrant who has failed to file their returns and remit their taxes would be subject to immediate deportation. Any employer who fails to submit 1099 forms to match the income reported by illegal immigrants should be investigated and prosecuted for tax evasion.
Illegal immigrants who cannot document that they have been working productively in this country should be deported. There is no reason to tolerate people who enter the country illegally, do not contribute and yet enjoy social services lawful Americans are working to pay for.