Internal Revenue Code:Sec. 6039G. Information on individuals losing United States citizenship

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART III - INFORMATION RETURNS
          Subpart A - Information Concerning Persons Subject to Special
                Provisions
         

Statute

    Sec. 6039G. Information on individuals losing United States
        citizenship
 
    (a) In General.--Notwithstanding any other provision of law, any 
     individual to whom section 877(b) applies for any taxable year
     shall provide a statement for such taxable year which includes
     the information described in subsection (b).
    (b) Information To Be Provided.--Information required under 
     subsection (a) shall include--
       (1) the taxpayer's TIN,
       (2) the mailing address of such individual's principal 
        foreign residence,
       (3) the foreign country in which such individual is 
        residing,
       (4) the foreign country of which such individual is a 
        citizen,
       (5) information detailing the income, assets, and 
        liabilities of such individual,
       (6) the number of days during any portion of which that 
        the individual was physically present in the United States 
        during the taxable year, and
       (7) such other information as the Secretary may prescribe.
  
    (c) Penalty.--If--
       (1) an individual is required to file a statement under 
        subsection (a) for any taxable year, and
       (2) 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.

    (d) Information to be provided to Secretary
      Notwithstanding any other provision of law -
        (1) any Federal agency or court which collects (or is required
      to collect) the statement under subsection (a) shall provide to
      the Secretary -
          (A) a copy of any such statement, and
          (B) the name (and any other identifying information) of any
        individual refusing to comply with the provisions of subsection
        (a),
        (2) 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
        (3) 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))
    with respect to whom the Secretary receives information under the
    preceding sentence during such quarter.

    [(f) Deleted by PL108-357, Sec. 804(e)(4)]

    [(g) Deleted by PL108-357, Sec. 804(e)(4)]
 

Sources

    (Added Pub. L. 104-191, title V, Sec. 512(a), Aug. 21, 1996, 110
    Stat. 2100, Sec. 6039F; renumbered Sec. 6039G, Pub. L. 105-34,
    title XVI, Sec. 1602(h)(1), Aug. 5, 1997, 111 Stat. 1096.)
 

References in Text

                             REFERENCES IN TEXT
      Section 358 of the Immigration and Nationality Act, referred to
    in subsec. (e)(2), is classified to section 1501 of Title 8, Aliens
    and Nationality.
 

Miscellaneous

                                 AMENDMENTS
    2004 - Pub.L. 108-357, Sec. 804(e). Section 6039G is amended by
    striking subsections (a), (b), and (d) and inserting new
    subsections (a),(b), and (d); by striking subsections (c), (f),
    and (g); and by redesignated remaining subsections (d) and (E)
    as (c) and (d).

      1997 - Pub. L. 105-34 renumbered section 6039F as this section.
                               EFFECTIVE DATE
      For special rule relating to application of this section to
    certain individuals who performed an act of expatriation specified
    in section 1481(a)(1)-(4) of Title 8, Aliens and Nationality,
    before Feb. 6, 1995, see section 511(g)(3) of Pub. L. 104-191, set
    out as an Effective Date of 1996 Amendment note under section 877
    of this title.
      Section 512(c) of Pub. L. 104-191 provided that: ''The amendments
    made by this section (enacting this section) shall apply to -
        ''(1) individuals losing United States citizenship (within the
      meaning of section 877 of the Internal Revenue Code of 1986) on
      or after February 6, 1995, and
        ''(2) long-term residents of the United States with respect to
      whom an event described in subparagraph (A) or (B) of section
      877(e)(1) of such Code occurs on or after such date.
    In no event shall any statement required by such amendments be due
    before the 90th day after the date of the enactment of this Act
    (Aug. 21, 1996).''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 877 of this title.