Is Your Company Prepared for an I-9 Audit? What to Expect During and After a Visit from ICE or DHS

ICE auditWhile immigration enforcement and oversight have occurred under the purview of all past presidents, the Trump Administration has publicly made them a leading policy priority.  Immigration raids and detentions at the border are the most visible aspects of this policy, but administrative oversight of employment documentation has also increased and will likely have the greatest impact on the majority of employers. One area where this is especially true is with Department of Homeland Security (DHS)’s oversight of employer’s I-9 forms.

Worksite immigration enforcement rose drastically in the fiscal year 2018 compared to the previous year, following a commitment made by U.S. Immigration and Customs Enforcement (ICE) in late 2017 to step up its worksite enforcement efforts across the country.

All worksite enforcement categories surged by 300 to 750% over the previous fiscal year. Here are some surprising numbers:

• 6,848 worksite investigations in 2018 compared to 1,691 in 2017;
• 5,981 I-9 audits in 2018 compared to 1,360 in 2017;
• 779 criminal arrests compared to 139 in 2017 (including arrests and indictments of managers); and
• 1,525 administrative worksite-related arrests compared to 172 in 2017.

What is an I-9 Form?

i-9The I-9 Form is an instrumental part of the new employee on-boarding process, and should be completed within the first 3 days of hire.  This form is used to verify the identity and employment authorization of individuals hired for employment in the United States. All U.S. employers must ensure proper completion of Form I-9 for each individual they hire for employment in the United States, including both citizens and non-citizens. Failure to maintain proper I-9s can lead to a variety of monetary fines or even criminal penalties if an employer intentionally misrepresents I-9 information.

What Can Go Wrong? During an Audit

On its face, the I-9 form appears to be a fairly simple and straightforward document. However, many employers fail to accurately input all required documentation, fail to obtain proper employee documentation, or fail to properly store and maintain I-9 records. Any of these oversights can lead to potentially costly fines in the event of an audit. Our clients who have been officially audited told us that ICE reviewed every line of an I-9 form for accuracy and will issue fines for every entry that is inaccurate. Therefore, it is vital that employees responsible for handling I-9 documentation be fully trained with respect to I-9 procedures. For a detailed overview of the I-9 process, see our previous article, 6 Tips for Avoiding Costly I-9 Mistakes. Continue reading

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New I-9 Form Must be Used by Jan 21, 2017

I-9The United States Citizenship and Immigration Service (USCIS) announced that an updated Form I-9 has been approved. While the current form had a revision date of 03/08/2013 N and expired in March this year, is is acceptable for continued use until January 17, 2017.

On August 25, 2016, the Office of Management and Budget (OMB) approved a revised Form I-9, Employment Eligibility Verification. USCIS must publish a revised form by November 22, 2016. After January 21, 2017, all previous versions of Form I-9 will be invalid. Make sure you are always using the most current, acceptable version of the Form I-9, and ensure that the I-9 is completed by all new employees within three days of hire.

For more information on self-audits and other Form I-9 issues, see the “Handbook for Employers” https://www.uscis.gov/sites/default/files/files/form/m-274.pdf issued by USCIS. Find the latest version of the I-9 form here.

JGrady Firm-Logo-2016The Grady Firm, P.C. attorneys specialize in helping businesses grow and succeed through employment, business, and immigration law advising for clients in California.  They help perform personnel audits, train employers on employment law compliance, provide on-demand legal analysis for hiring and firing questions, and provide leadership and sexual harassment training in English and Spanish.

To learn more about ensuring your business is compliant with state and local laws, schedule a complimentary 15-minute consultation with The Grady Firm’s attorneys; call +1 (323) 450-9010; or fill out a Contact Request Form.

*This article is for informational purposes only, and does not constitute legal advice or create an attorney-client relationship. This article does not make any guarantees as to the outcome of a particular matter, as each matter has its own set of circumstances and must be evaluated individually by a licensed attorney.

Decreased IRS Mileage Reimbursement Rates for 2016

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© Jennifer Grady

The Internal Revenue Service issued the 2016 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. The rates show a significant decrease from last year’s rates.

Beginning on Jan. 1, 2016, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

 

  • 54 cents per mile for business miles driven, down from 57.5 cents for 2015;
  • 19 cents per mile driven for medical or moving purposes, down from 23 cents for 2015; and
  • 14 cents per mile driven in service of charitable organizations.

Continue reading

Mileage Rates Reimbursement Rates to Decrease by Half a Cent on January 1, 2014

© Jennifer Grady

© Jennifer Grady

Beginning on Jan. 1, 2014, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

-56 cents per mile for business miles driven
-23.5 cents per mile driven for medical or moving purposes
-14 cents per mile driven in service of charitable organizations

The business, medical, and moving expense rates decrease one-half cent from the 2013 rates.  The charitable rate is based on statute.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

For more information, visit the IRS website.