26 U.S.C. § 6116 — Requirement for prisons located in United States to provide information for tax administration

(a) In general Not later than September 15, 2012 , and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons must provide to the Secretary^* in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31. (b) Information The information about each inmate is— (1) first, middle, and last name, (2) date of birth, (3) institution of current incarceration or, for released inmates, most recent incarceration, (4) prison assigned inmate number, (5) the date of incarceration, (6) the date of release or anticipated date of release, (7) the date of work release, (8) taxpayer^* identification number and whether the prison has verified such number, (9) last known address, and (10) any additional information as the Secretary may request. (c) Format The Secretary must determine the electronic format of the information described in subsection (b).