AUTHORITY TO REQUIRE INFORMATION ON INCOME TAX RETURNS.

SEC. 144. AUTHORITY TO REQUIRE INFORMATION ON INCOME TAX RETURNS. (a) General Rule.— (1) Information with respect to place of residence.— Sub-part B of part II of subchapter A of chapter 61 of the Internal Revenue Code of 1954 (relating to income tax returns) is amended by adding at the end thereof the following new section: “SEC. 6017A. PLACE OF RESIDENCE. “In the case of an individual, the information required on any return with respect to the taxes imposed by chapter 1 for any period shall include information as to the State, county, municipality, and any other unit of local government in which the taxpayer (and any other individual with respect to whom an exemption is claimed on such return) resided on one or more dates (determined in the manner pro-vided by regulations prescribed by the Secretary or his delegate) during such period.” (2) Clerical amendment.— The table of sections for such subpart B is amended by adding at the end thereof the following: 86 Stat. 936 “Sec. 6017A. Place of residence.” (b) Civil Penalty.— (1) In general.— Subchapter B of chapter 68 of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new section: “SEC. 6687. FAILURE TO SUPPLY INFORMATION WITH RESPECT TO PLACE OF RESIDENCE. “(a) Civil Penalty.— If any person fails to include on his return any information required under section G017A with respect to his place of residence, he shall pay a penalty of $5 for each such failure, unless it is shown that such failure is due to reasonable cause. “(b) Deficiency Procedures Not To Apply.— Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and chapter 42 taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subsection (a).” (2) Clerical amendment.— The table of sections for such subchapter B is amended by adding at the end thereof the following: “Sec. 6687. Failure to supply information with respect to place of residence.”