Public Law 87–397

Identifying Numbers.—

Subchapter B of chapter 61 of the Internal Revenue Code of 1954 (miscellaneous provisions relating to information and returns) is amended by renumbering section 6109 as section 6110 and inserting after section 6108 the following new section:

“Sec. 6109. IDENTIFYING NUMBERS.

“(a)“(a)

Supplying of Identifying Numbers.—

When required by regulations prescribed by the Secretary or his delegate:

“(1)“(1)

Inclusion in returns.—

Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.

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“(2)“(2)

Furnishing number to other persons.—

Any person with respect to whom a return, statement, or other document is required under the authority of this title to be made by another person shall furnish to such other person such identifying number as may be prescribed for securing his proper identification.

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“(3)“(3)

Furnishing number of another person.—

Any person required under the authority of this title to make a return, statement, or other document with respect to another person shall request from such other person, and shall include in any such return, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person.

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“(b)“(b)

Limitation.—

“(1)“(1)

Except as provided in paragraph (2), a return of any person with respect to his liability for tax, or any statement or other document in support thereof, shall not be considered for purposes of paragraphs (2) and (3) of subsection (a) as a return, statement, or other document with respect to another person.

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“(2)“(2)

For purposes of paragraphs (2) and (3) of subsection (a), a return of an estate or trust with respect to its liability for tax, and any statement or other document in support thereof, shall be considered as a return, statement, or other document with respect to each beneficiary of such estate or trust.

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“(c)“(c)

Requirement of Information.—

For purposes of this section, the Secretary or his delegate is authorized to require such information as may be necessary to assign an identifying number to any person.”

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Penalty for Failure To Supply Identifying Number.—

Subchapter B of chapter 68 of such Code (relating to assessable penalties) is amended by adding at the end thereof the following new section:

“Sec. 6676. FAILURE TO SUPPLY IDENTIFYING NUMBERS.

“(a)“(a)

Civil Penalty.—

If any person who is required by regulations prescribed under section 6109—

“(1)“(1)

to include his identifying number in any return, statement, or other document,

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“(2)“(2)

to furnish his identifying number to another person, or

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“(3)“(3)

to include in any return, statement, or other document made with respect to another person the identifying number of such other person,

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fails to comply with such requirement at the time prescribed by such regulations, such person shall pay a penalty of $5 for each such

Penalty.

failure, unless it is shown that such failure is due to reasonable cause.

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“(b)“(b)

Deficiency Procedures Not To Apply.—

Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, and

68A Stat. 770.

26 USC 6211–6216.

gift taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subsection (a).”

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Technical Amendments.—

Effective Date.—

Paragraph (1) of section 6109(a) of the Internal Revenue Code of 1954, as added by subsection (a) of this section, shall apply only in respect of returns, statements, and other documents relating to periods commencing after December 31, 1961. Paragraphs (2) and (3) of such section 6109(a) shall apply only in respect of returns, statements, or other documents relating to periods commencing after December 31, 1962.