Whether a U.S. Citizen or a Permanent Resident (Green Card holder), the compensation received from International Organizations and all world-wide income is subject to U.S. income taxes and must be reported.  However, if income taxes are paid to a foreign country and are subject to U.S. taxes on the same income, double taxation would be avoided by claiming a credit or deduction on a U.S. income tax return.  For the United Nations and other International Organizations, the U.S. taxes paid on compensation are reimbursed upon submission of U.S. and State tax returns.  IOTA is experienced in complying with U.N. tax procedures, thereby expediting the tax reimbursement process.  IOTA is also the intermediary between the taxpayer and the taxing authorities to resolve issues; the U.N. and others will not contact the tax enforcement agencies on behalf of their members.