Every U.S. citizen is subject to the provisions of the United States Internal Revenue Code ("USIRC") regardless of their place of work or residence. Since people born in Puerto Rico are U.S. citizens, they are subject to the provisions of the USIRC.
One year ago, a family on vacation on St. John in the U.S. Virgin Islands was poisoned by methyl bromide, a harmful pesticide that was illegally applied below their rental condo.
More than 5 million individuals are processed by U.S. Customs and Border Protection officers in a year arriving from international destinations at all ports of entry in Puerto Rico and the U.S. Virgin Islands.