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PUBLIC LAW 87-397-OCT. 6, 1961

[75 S T A T.

Public Law 87-397 October S, 1961

AN ACT

[H. R. 8876]

fJ^Q amend the Internal Revenue Code of 1954 to permit the use of identifying numbers.

Be it enacted by the SeTiate and House of Representatives United States of America in Congress assembled, Taxes. Account bers.

num-

of the

(a) IDENTIFYING NUMBERS.—-Subchapter B of chapter 61 of the

Internal Revenue Code of 1954 (miscellaneous provisions relating to 2*6^? s c 6^0 1- information and returns) is amended by renumbering section 6109 as 6109. section 6110 and inserting after section 6108 the following new section: "SEC. 6109. IDENTIFYING NUMBERS. " (a) SUPPLYING OF IDENTIFYING NUMBERS.—When required by regulations prescribed by the Secretary or his delegate: "(1) INCLUSION I N 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. " (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. "(3) FURNISHING NUMBER o r 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 m any such return, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person. " (b) LIMITATION.—

"(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. "(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. "(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." (b) PENALTY FOR FAILURE TO SUPPLY IDENTIFYING NUMBER.—

68A Stat. 8 2 8; Subchapter B of chapter 68 of such Code (relating to assessable 26 USC°667i- penalties) is amended by adding at the end thereof the following 6675. new section: •'SEC. 6676. FAILURE TO SUPPLY IDENTIFYING NUMBERS. " (a) CIVIL PENALTY.—If any person who is required by regulations

prescribed under section 6109— "(1) to include his identifying number in any return, statement, or other document, "(2) to furnish his identifying number to another person, or

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