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

Notwithstanding any other provision of law, any individual to whom section 877(b) or 877A applies for any taxable year shall provide a statement for such taxable year which includes the information described in subsection (b). the taxpayer’s TIN, the mailing address of such individual’s principal foreign residence, the foreign country in which such individual is residing, the foreign country of which such individual is a citizen, information detailing the income, assets, and liabilities of such individual, the number of days during any portion of which that the individual was physically present in the United States during the taxable year, and such other information as the Secretary may prescribe. an individual is required to file a statement under subsection (a) for any taxable year, and 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, a copy of any such statement, and the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a), 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 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each lawful permanent resident of the United States (within the meaning of section 7701(b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned. individuals losing United States citizenship (within the meaning of section 877 of the Internal Revenue Code of 1986) on or after February 6, 1995 , and long-term residents of the United States with respect to whom an event described in [former] subparagraph (A) or (B) of section 877(e)(1) of such Code occurs on or after such date.