PUBLIC LAW 99-514—OCT. 22, 1986
100 STAT. 2565
"(C) EXCEPTION.—Subparagraph (A) shall not apply to any individual during any period in which such individual's activities are not in violation of the regulations described in subparagraph (B)." (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 1986. SEC. 1234. FOREIGN COMPLIANCE PROVISIONS. (a) INFORMATION RETURNS.—
(1) IN GENERAL.—Subpart A of part III of subchapter A of chapter 61 (relating to information concerning persons subject to special provisions) is amended by inserting after section 6039D the following new section: "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 thereof), or "(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 B E 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. "(c) PENALTY.—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 B E PROVIDED TO SECRETARY.—Notwithstand-
ing 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). "(e) EXEMPTION.—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." (2) CONFORMING AMENDMENT.—The table of sections for subpart A of part III of subchapter A of chapter 61 is amended by inserting after the item relating to section 6039D the following new item: "Sec. 6039E. Information concerning resident status."