Rev. Rul. 58-7

Advice has been requested whether an alien in transit through the United States is required to obtain a Certificate of Compliance when there is no question of taxable income and in making continuing connections he schedules his departure and actually departs from the United States not more than five days after his arrival from a foreign country.

Section 6851(d) of the Internal Revenue Code of 1954 provides that no alien shall depart from the United States unless he first procures from the Secretary of the Treasury or his delegate a certificate that he has complied with all the obligations imposed upon him by the income tax laws.

Revenue Ruling 55-468, C.B. 1955-2, 501, pertaining to the procedures for the issuance of Certificates of Compliance to aliens departing from the United States, provides in section 7 thereof that aliens in transit through the United States or any of its possessions without stopover privileges, who, solely because of transportation difficulties in making continuing connections, are obliged to remain therein for a period not to exceed five days in any one trip, may depart without obtaining a Certificate of Compliance unless there is evidence available indicating taxable income.

In view of the above, it is held that aliens in transit through the United States who schedule their departure and actually depart from the United States not more than five days after their arrival are not required to obtain a Certificate of Compliance if there is no question of taxable income. Revenue Ruling 55-468, C.B. 1955-2, 501, amplified.