irs 8840"When and Where To File
If you are filing a 2014 Form 1040NR or
Form 1040NR-EZ, attach Form 8840 to
it. Mail your tax return by the due date
(including extensions) to the address
shown in your tax return instructions.
If you do not have to file a 2014 tax
return, mail Form 8840 to the
Department of the Treasury, Internal
Revenue Service Center, Austin, TX
73301-0215 by the due date (including
extensions) for filing Form 1040NR or
Form 1040NR-EZ."
I am not seeing where the US Border Patrol should be involved with this at all. The form is filed with your tax returns not filed at the border. ??