26 U.S.C. § 6039G — Information on individuals losing United States citizenship
submitted 30 years ago by Pub. L. 104-191 to r/title-26-INTERNAL-REVENUE-CODE · 428 words · no verdicts yet
This section requires people covered by sections 877(b) or 877A to report information about citizenship loss or related status. It sets a penalty, requires agencies to send information, and requires quarterly publication of names.
(a) A person to whom section 877(b) or 877A applies for a taxable year* must provide a statement for that year containing (b)'s information. (b) It must include: (1) taxpayer* ID; (2) mailing address of principal foreign residence; (3) country of residence; (4) country of citizenship; (5) details of income, assets, and liabilities; (6) United States-presence days during any part of the year; and (7) other prescribed information. (c) A person required to file who files late, omits required information, or gives incorrect information owes $10,000 unless reasonable cause and no willful neglect are shown. (d) A Federal agency or court collecting the statement must send the Secretary* a copy and the name and identifying information of a refusing person. The Secretary of State must send copies of approved certificates of loss of American nationality under section 358 of the Immigration and Nationality Act. The Federal agency primarily administering immigration laws must send the names of lawful permanent residents whose status was revoked or administratively or judicially found abandoned. Within 30 days after each calendar quarter, the Secretary must publish in the Federal Register the name of each person losing United States citizenship under section 877(a) or 877A about whom information was received during that quarter.
Notwithstanding any other provision of law, any individual to whom section 877(b) or 877A applies for any taxable year* shall provide a statement for such taxable year which includes the information described in subsection (b).
Information required under subsection (a) shall include—
the taxpayer’s TIN*,
the mailing address of such individual’s principal foreign residence,
the foreign country in which such individual is residing,
the foreign country of which such individual is a citizen,
information detailing the income, assets, and liabilities of such individual,
the number of days during any portion of which that the individual was physically present in the United States during the taxable year, and
such other information as the Secretary* may prescribe.
If—
an individual is required to file a statement under subsection (a) for any taxable year, and
fails to file such a statement with the Secretary on or before the date such statement is required to be filed or fails to include all the information required to be shown on the statement or includes incorrect information,
such individual shall pay a penalty of $10,000 unless it is shown that such failure is due to reasonable cause and not to willful neglect.
Notwithstanding any other provision of law—
any Federal agency or court which collects (or is required to collect) the statement under subsection (a) shall provide to the Secretary—
a copy of any such statement, and
the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a),
the Secretary of State shall provide to the Secretary a copy of each certificate as to the loss of American nationality under section 358 of the Immigration and Nationality Act which is approved by the Secretary of State, and
the Federal agency primarily responsible for administering the immigration laws shall provide to the Secretary the name of each lawful permanent resident of the United States (within the meaning of section 7701(b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned.
Notwithstanding any other provision of law, not later than 30 days after the close of each calendar quarter, the Secretary shall publish in the Federal Register the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary receives information under the preceding sentence during such quarter.
Source credit: (Added Pub. L. 104–191, title V, § 512(a), Aug. 21, 1996, 110 Stat. 2100, § 6039F; renumbered § 6039G, Pub. L. 105–34, title XVI, § 1602(h)(1), Aug. 5, 1997, 111 Stat. 1096; amended Pub. L. 108–357, title VIII, § 804(e), Oct. 22, 2004, 118 Stat. 1572; Pub. L. 110–245, title III, § 301(e), June 17, 2008, 122 Stat. 1646.)
- 1996Enacted · Pub. L. 104-191 · 110 Stat. 2100
- 1997Amended · Pub. L. 105-34 · 111 Stat. 1096
- 2004Amended · Pub. L. 108-357 · 118 Stat. 1572
- 2008Amended · Pub. L. 110-245 · 122 Stat. 1646
A history note hasn’t been published yet. The record shows enactment by Pub. L. 104-191 on 1996-08-21.
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