26 USC 6116 - Requirement for prisons located in United States to provide information for tax administration

U.S Code last checked for updates: Nov 22, 2024

§ 6116.

Requirement for prisons located in United States to provide information for tax administration

(a)

In general

(b)

Information

The information with respect to 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

(Added Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.)

cite as: 26 USC 6116