USCIS may deny the citizenship application because unpaid taxes can show a lack of “good moral character.”

The applicant can work out a payment plan with the IRS and provide proof of compliance, which may help their case.

Filing taxes late or incorrectly can also create problems, so amending returns may be necessary before applying.

In serious cases of tax evasion, the applicant could face legal consequences that affect both their residency and future eligibility.