---
title: What Non-u.S. Athletes, Entertainers, And Agents Need To Know About U.S. Taxes And How To Reduce Them
description: By Robert S. Fink and Wilda Lin NYSBA Entertainment, Arts and Sports Law Journal Summer 2013 Edition, Vol….
---

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# [What Non-u.S. Athletes, Entertainers, And Agents Need To Know About U.S. Taxes And How To Reduce Them](https://kostelanetz.com/publications/what-non-u-s-athletes-entertainers-and-agents-need-to-know-about-u-s-taxes-and-how-to-reduce-them)

 Written by [Kostelanetz LLP](https://kostelanetz.com/publications/author/kostelanetz-llp) | Jun 1, 2013

By [Robert S. Fink](https://www.kflaw.com/robert_s_fink) and [Wilda Lin  
](https://www.kflaw.com/wilda_lin)NYSBA Entertainment, Arts and Sports Law Journal  
 Summer 2013 Edition, Vol. 24, No. 2  
 June 01, 2013

Boxing fans who were looking forward to Manny Pacquaio’ s fifth fight against Juan Manuel Marquez did not see it live in Las Vegas. The reason? Taxes. The Fili­pino boxer-actor-singer-politician reportedly refused to submit to recent U.S. federal income tax increases, which would drain millions of dollars from his take-home pay.1 He may have also been aware that foreign athletes and entertainers performing in the United States receive a great deal of attention from a most unwanted source: the Internal Revenue Service (IRS). Unfortunately for these individuals, the IRS has created an Issue Management Team that is “focused on improving U.S. income report­ing and tax payment compliance by foreign athletes and entertainers who work in the United States.”

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