USCIS is a part of the federal government; so it is hardly a surprise that it would not even talk to you if you did not pay Uncle Sam. Jokes aside, the application form N-400 specifically asks you whether you paid your taxes (Part 10A, Questions 4 and 5); by law, answering "Yes" any other question in Part10A will automatically disqualify you for citizenship. I suggest clearing up your accounts with IRS first, before you apply for naturalization.
Answered on Apr 19th, 2013 at 12:26 AM