26 U.S.C. § 6039G : US Code - Section 6039G: Information on individuals losing United States citizenship

Search 26 U.S.C. § 6039G : US Code - Section 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meaning of section 7701(b)(6)) whose status as such has been
revoked or has been administratively or judicially determined to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.