Intense national debate continues regarding possible changes to our immigration laws, and proposed reform legislation is presently stalled in Congress. Nonetheless, the politicized climate has brought increasing pressure on the agencies responsible for enforcing the present laws to crack down on employers of illegal aliens. Press reports indicate that enhanced enforcement action is focused particularly on the construction and hospitality industries, but health care and retail have also been mentioned as targets, and all employers remain subject to penalties for violations of the Immigration Reform and Control Act (“IRCA”). This Employment Note is to remind employers of their obligations under the existing law and of the significant penalties that can result from violations.