PUBLIC LAW 104-191—AUG. 21, 1996 110 STAT. 2101 includes the information described in subsection (b). Such statement shall be— "(1) provided not later than the earliest date of any act referred to in subsection (c), and "(2) provided to the person or court referred to in subsection (c) with respect to such act. "(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) in the case of an individual having a net worth of at least the dollar amount applicable under section 877(a)(2)(B), information detailing the assets and liabilities of such individual, and "(6) such other information as the Secretary may prescribe. "(c) ACTS DESCRIBED.— For purposes of this section, the acts referred to in this subsection are— "(1) the individual's renunciation of his United States nationality before a diplomatic or consular officer of the United States pursuant to paragraph (5) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(5)), "(2) the individual's furnishing to the United States Department of State a signed statement of voluntary relinquishment of United States nationality confirming the performance of an act of expatriation specified in paragraph (1), (2), (3), or (4) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(l)-(4)), "(3) the issuance by the United States Department of State of a certificate of loss of nationality to the individual, or "(4) the cancellation by a court of the United States of a naturalized citizen's certificate of naturalization. "(d) PENALTY. —Any individual failing to provide a statement required under subsection (a) shall be subject to a penalty for each year (of the 10-year period beginning on the date of loss of United States citizenship) during any portion of which such failure continues in an amount equal to the greater of— "(1) 5 percent of the teix required to be paid under section 877 for the taxable year ending during such year, or "(2) $1,000, unless it is shown that such failure is due to reasonable cause and not to willful neglect. "(e) 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 anysuch 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
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