People are people.
It also has an impact on estate planning. He or she must file IRS form 1040 like the rest of us, and must report income received in the United States as well as income received elsewhere. Next is the individual who is not a citizen of the U.S. and who does not have permanent resident immigration status. From the perspective of the INS, these people are not residents of the United States. Therefore, they are required to leave the country prior to the expiration of whatever entry permit they hold.