I don't think so.
Also, this may be something that still grants tax amnesty for most of them, because I think "not later than the date when status is adjusted" means when and if they receive a "green card." To see the text, click on the link in the FAIR website at the top of this thread.
SA 1190. Mr. MCCAIN (for himself, Mr. GRAHAM, Mr. BURR, and Mr. SPECTER) submitted an amendment intended to be proposed to amendment SA 1150 proposed by Mr. REID (for Mr. KENNEDY (for himself and Mr. SPECTER)) to the bill S. 1348, to provide for comprehensive immigration reform and for other purposes; as follows:
On page 292 redesignate paragraphs (3) as (4) and (4) as (5).
On page 292, between lines 33 and 34, insert the following:
``(3) PAYMENT OF INCOME TAXES.--
``(A) IN GENERAL.--Not later than the date on which status is adjusted under this section, the alien establishes the payment of any applicable Federal tax liability by establishing that--
``(i) no such tax liability exists;
``(ii) all outstanding liabilities have been paid; or
``(iii) the alien has entered into an agreement for payment of all outstanding liabilities with the Internal Revenue Service.
``(B) APPLICABLE FEDERAL TAX LIABILITY.--For purposes of clause (i), the term `applicable Federal tax liability' means liability for Federal taxes, including penalties and interest, owed for any year during the period of employment required by subparagraph (D)(i) for which the statutory period for assessment of any deficiency for such taxes has not expired.
``(C) IRS COOPERATION.--The Secretary of the Treasury shall establish rules and procedures under which the Commissioner of Internal Revenue shall provide documentation to an alien upon request to establish the payment of all taxes required by this subparagraph.
``(D) IN GENERAL.--The alien may satisfy such requirement by establishing that--
``(i) no such tax liability exists;
``(ii) all outstanding liabilities have been met; or
``(iii) the alien has entered into an agreement for payment of all outstanding liabilities with the Internal Revenue Service and with the department of revenue of each State to which taxes are owed.
.... etc. etc. yadda yadda