(7) Medical Examination- An applicant for earned adjustment
shall undergo an appropriate medical examination (including a
determination of immunization status) that conforms to
generally accepted professional standards of medical practice.
(8) Payment of Income Taxes7
(A) IN GENERAL- Not later than the date on which status is
adjusted under this section, the applicant shall satisfy any
applicable Federal tax liability accrued during the period of
Z status by establishing that-
(i) no such tax liability exists;
(ii) all outstanding liabilities have been paid; or
(iii) the applicant has entered into, and is in
compliance with, an agreement for payment of all
outstanding liabilities with the Internal Revenue
Service.
(B) IRS COOPERATION- The Secretary of the Treasury
shall establish rules and procedures under which the
Commissioner of Internal Revenue shall provide
documentation to-
(i) the applicant, upon request, to establish the
payment of all taxes required under this subsection;
or
(ii) the Secretary, upon request, regarding the
payment of Federal taxes by an alien applying for a
benefit under this section.
(9) DEPOSIT OF FEES-Fees collected under this paragraph shall
be deposited into the Immigration Examination Fee Account and
shall remain available as provided under subsections (m) and (n)
of section 286 of the Immigration and Nationality Act (8 U.S.C.
1356).
(10) DEPOSIT OF PENALTIES- Penalties collected under this
paragraph shall be deposited into the Temporary Worker
Program Account and shall remain available as provided under
section 286(w) of the Immigration and Nationality Act.
