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
Sec. 6039E. Information concerning resident status
(a) General rule
Notwithstanding any other provision of law, any individual who -
(1) applies for a United States passport (or a renewal
(2) applies to be lawfully accorded the privilege of residing
permanently in the United States as an immigrant in accordance
with the immigration laws,
shall include with any such application a statement 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 (if any),
(2) in the case of a passport applicant, any foreign country in
which such individual is residing,
(3) in the case of an individual seeking permanent residence,
information with respect to whether such individual is required
to file a return of the tax imposed by chapter 1 for such
individual's most recent 3 taxable years, and
(4) such other information as the Secretary may prescribe.
Any individual failing to provide a statement required under
subsection (a) shall be subject to a penalty equal to $500 for each
such failure, 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, any agency of the
United States which collects (or is required to collect) the
statement under subsection (a) shall -
(1) provide any such statement to the Secretary, and
(2) provide to the Secretary the name (and any other
identifying information) of any individual refusing to comply
with the provisions of subsection (a).
Nothing in the preceding sentence shall be construed to require the
disclosure of information which is subject to section 245A of the
Immigration and Nationality Act (as in effect on the date of the
enactment of this sentence).
The Secretary may by regulations exempt any class of individuals
from the requirements of this section if he determines that
applying this section to such individuals is not necessary to carry
out the purposes of this section.
(Added Pub. L. 99-514, title XII, Sec. 1234(a)(1), Oct. 22, 1986,
100 Stat. 2565; amended Pub. L. 100-647, title I, Sec. 1012(o),
Nov. 10, 1988, 102 Stat. 3515.)
REFERENCES IN TEXT
Section 245A of the Immigration and Nationality Act, referred to
in subsec. (d), is classified to section 1255a of Title 8, Aliens
The date of the enactment of this sentence, referred to in
subsec. (d), is the date of enactment of Pub. L. 100-647, which was
approved Nov. 10, 1988.
1988 - Subsec. (d). Pub. L. 100-647 inserted sentence at end
relating to disclosure of information subject to section 245A of
the Immigration and Nationality Act.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective, except as otherwise
provided, as if included in the provision of the Tax Reform Act of
1986, Pub. L. 99-514, to which such amendment relates, see section
1019(a) of Pub. L. 100-647, set out as a note under section 1 of
Section 1234(a)(3) of Pub. L. 99-514 provided that: ''The
amendments made by this subsection (enacting this section) shall
apply to applications submitted after December 31, 1987 (or, if
earlier, the effective date which shall not be earlier than January
1, 1987) of the initial regulations issued under section 6039E of
the Internal Revenue Code of 1986 as added by this subsection).''