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If a person earned enough wages that he or she were required to pay taxes but failed to do so, then it could have a negative effect on their citizenship application. It would be prudent to contact your accountant and provide them with your W2s and earnings history so that they can inform you if you need to file late tax returns. The USCIS officer will look for evidence of good moral character within the last 5 years before you filed for citizenship and failure to file required taxes and tax returns could be deemed a lack of good moral character and may result in a denial.
Disclaimer: This information is of a general nature and is not, nor is it intended to be, legal advice. You should consult an attorney for advice regarding your individual situation.
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