; or (B) failed to perform the qualifying employment required under subsection (a)(1), after considering any amount credited by the Secretary under subsection (a)(3). (2) Maintenance of waivers of inadmissibility The grounds of inadmissibility set forth in section 212(a) that were previously waived for the alien or made inapplicable shall not apply for purposes of the alien’s adjustment of status under this section. (3) Pending revocation proceedings If the Secretary has notified the applicant that the Secretary intends to revoke the applicant’s blue card status, the Secretary may not approve an application for adjustment of status under this section unless the Secretary makes a final determination not to revoke the applicant’s status. (4) Payment of taxes (A) In general An alien may not file an application for adjustment of status under this section unless the applicant has satisfied any applicable federal tax liability. (B) Definition of applicable federal tax liability In this paragraph, the term applicable federal tax liability means all Federal income taxes assessed in accordance with section 6203 of the Internal Revenue Code of 1986 since the date on which the applicant was authorized to work in the United States in blue card status. (C) Compliance An alien may demonstrate compliance with subparagraph (A) by submitting such documentation as the Secretary, in consultation with the Secretary of the Treasury, may require by regulation. (c) Spouses and children Notwithstanding any other provision of law, the Secretary shall grant permanent resident status to the spouse or child of an alien whose status was adjusted under subsection (a) if— (1) the spouse or child (including any individual who was a child on the date such alien was granted blue card status) applies for or received such status; (2) the principal alien includes the spouse and children in an application for adjustment of status to that of a lawful permanent resident