FEDERAL · 26 U.S.C. · Chapter 61

Requirement for prisons located in United States to provide information for tax administration

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 61 — INFORMATION AND RETURNS·Subch. B
(a)In general Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31.
(b)Information The information with respect to each inmate is—
(1)first, middle, and last name,
(2)date of birth,
(3)institution of current incarceration or, for released inmates, most recent incarceration,
(4)prison assigned inmate number,
(5)the date of incarceration,
(6)the date of release or anticipated date of release,

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26 U.S.C. § 6116 (Requirement for prisons located in United States to provide information for tax administration) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Scholl v. Mnuchin
(N.D. California, 2020)

Source Credit

History

(Added Pub. L. 112–41, title V, §502(a), Oct. 21, 2011, 125 Stat. 460.)

Editorial Notes

Editorial Notes

Prior Provisions
A prior section 6116 was renumbered section 6117 of this title.