U.S Code last checked for updates: Nov 22, 2024
All TitlesTitle 26Subtitle FChapter 61Subchapter APart IIISubpart A
§ 6039G.
Information on individuals losing United States citizenship
(a)
In general
(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each lawful permanent resident of the United States (within the meaning of section 7701(b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned.
(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.)
cite as: 26 USC 6039G
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