USCIS notes that naturalization may be denied in the exercise of discretion if an applicant fails to file required tax returns or owes back taxes. Assuming no other negative factors, under what circumstances will USCIS deny an application for naturalization in an exercise of discretion for lack of good moral character where the applicant has filed all required taxes correctly, has a tax debt, has come to a formal agreement with the IRS or other tax authority to repay the taxes owed, and is paying off the debt?

I possess a US Master's Degree in Computer Science and also worked in the US for 7 yrs, 6 of them on H-1 which expired on May 31, 2012. I have since been in India and will complete 12 months of physical presence outside the US in early June 2013. I do have an employer ready to petition on my behalf on April 1st but could you please help shed some light on:

1. Given my past H-1 stay in US, am I subject to either cap of 65,000 or 20,000? If neither, can petition be filed anytime of year after 4/1? Since 12 mos. of physical stay in India will complete in June, can petition be filed on April 1st?

2. Does 12 month rule of physical stay outside the US apply if my current employer were to petition an L-1?

My husband is a UK citizen and has a Green Card, but no re-entry permit. I am a US citizen. We have been living in China for 6 years for my job and plan to return to the States. The last time my husband was in the US was 3.5 years ago. What is the process that he needs to go through to be able to reenter the States and hold onto his Green Card?