You have to admit it sounds crazy. The normal rule is that the IRS can audit for three years, so you can usually go back three years to amend your return or claim a credit you forgot. What if you never had any income or never filed a return? Just wait. Since an illegal immigrant under President Obama’s executive action can now get a Social Security number, the immigrant road map is clear.
First, get the Social, then claim the Earned Income Tax Credit for the three open tax years, and Voila! IRS sends you three years of tax refunds. Welcome to America! No matter that you never paid taxes, never filed a return, worked off the books, etc. All sins forgiven. And the IRS says this is the way the Earned Income Tax Credit works. Recall that the Earned Income Tax Credit—EITC to those in the tax biz—is the one that is responsible for billions in fraudulent refunds.