I am an US non-resident, who has a tax defficiency for 2005 with the NJ divison of taxation. They withheld my 2006 tax return, but I still owe them $80-$90. I also have a federal debt connected with that deficiency, but the IRS did not offcet that amount from my 2006 federal tax return. The reason for the defficiency, as the NJ div. of tax. told me, is that they have not recognized the payroll stubs as sufficient evidence for me to have paid taxes. My employers did not sent me W2 forms and I used the payroll stubs instead. In May 2007, I received a notification letter that I have won from the 2008DV green vard lottery. I have a concern that this defficiency could be an obstacle for me to obtain a green card. On the other hand one of the conditions under which a GC could be rejected is committed crimes of moral turpitude. As long as the NJ div. of tax. told me, the reason for the deficiency is because they have not seen the documentation they want. For this reason I think that this can not be considered as some kind of a fraud and therefore a crime. A fraud would be if I claim a higher tax return than I deserve and they pay me the higher amount. I was thinking of paying those $80-$90 and clearing the debt off, but I can not get in tough with them – when I call their phone line is constantly busy. For this reason I don’t know how I can pay them.

I would be glad if some of you, who are knowledgeable on the topic of state taxes to give me some advice – could it be an obstacle for a green card, how I can pay them or clear this thing off? Federal debt sounds serious to me though, what consequences could it bring to me?