One of the easiest solutions for enforcement of immigration law which would discourage illegal immigration:
- All employers shall check the social security numbers of all individuals who will be issued 1099s and W-2s against a national database. If they are not on a national database, then the taxpayer shall not be able to claim the deduction. This is no different than the tax code stating that taxpayers cannot deduct bribes or the cost of illicit drugs on their return.
- Start doing random audits of employers to determine whether their records are up to date on their efforts to do this. First time offenders get a small fine, second time offenders get a bit fine, and finally the third time is criminal. In addition to this, all such persons not deemed to be U.S. persons will be deemed employees: so the employer will also be on the hook for all back payroll taxes (both employer and employee portions) for the period this person was paid by the taxpayer.