Memorandum for Brian Callanan, General Counsel, Department of the Treasury, from Jennifer L. Mascott, Deputy Assistant Attorney General, Office of Legal Counsel, Re: Aliens' Limited Eligibility for Certain Refundable Tax Credits

QUI PRO DOMINA JUSTITIA KON Office of the Deputy Assistant Attorney General U.S. Department of Justice Office of Legal Counsel Washington, D.C. 20530 December 9, 2020 MEMORANDUM FOR BRIAN CALLANAN GENERAL COUNSEL, DEPARTMENT OF THE TREASURY Re: Aliens’ Limited Eligibility for Certain Refundable Tax Credits Title IV of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub.