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
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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each lawful permanent resident of the United States (within the meaning of section 7701(b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned.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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