PUBLIC LAW 97-248—SEPT. 3, 1982
96 STAT. 629
"(38) PERSONS RESIDING OUTSIDE UNITED STATES.—If any citizen
or resident of the United States does not reside in (and is not found in) any United States judicial district, such citizen or resident shall be t r e a t e d as residing in the District of Columbia for purposes of any provision of this title r e l a t i n g to— "(A) jurisdiction of courts, or "(B) enforcement of s u m m o n s. " (b) EFFECTIVE D A T E. — The amendment
m a d e by subsection (a)
shall t a k e effect on the day after the date of the e n a c t m e n t of this Act. SEC.
337. ADMISSIBILITY COUNTRIES.
OF EVIDENCP]
MAINTAINED
IN
26 USC 7701
note.
FOREIGN
(a) GENERAL RULE. — Part III of subchapter N of chapter 1 (relating to income from sources without the United States) is amended by adding a t the end thereof the following new subpart: " Subpart I—Admissibility of D o c u m e n t a t i o n M a i n t a i n e d in Foreign Countries "Sec. 982. Admissibility of documentation maintained in foreign countries. "SEC. 982. ADMISSIBILITY OF DOCUMENTATION MAINTAINED IN FOREIGN COUNTRIES.
"(a) GENERAL RULE.—If the tax p a y e r fails to substantially comply with any formal document request arising out of the examination of the tax t r e a t m e n t of any item (hereinafter in this section referred to as the 'examined item') before the 90th day after the date of the mailing of such request on motion by the Secretary, any court having jurisdiction of a civil proceeding in which the tax t r e a t m e n t of the examined item is a n issue shall prohibit the introduction by the tax p a y e r of any foreign-based documentation covered by such request. "(b) REASONABLE CAUSE EXCEPTION. —
"(1) IN GENERAL.—Subsection (a) shall not apply with respect to any documentation if the tax p a y e r establishes that the failure to provide the documentation as requested by the Secretary is d u e to reasonable cause. "(2) FOREIGN NONDISCLOSURE LAW NOT REASONABLE CAUSE.—
For purposes of paragraph (1), the fact that a foreign jurisdiction would impose a civil or criminal penalty on the taxpayer (or any other person) for disclosing the requested documentation is not reasonable cause. "(c) FORMAL D O C U M E N T R E Q U E S T. — For purposes of this section— "(1) FORMAL DOCUMENT REQUEST.—The term 'formal docu-
m e n t request' means any request (made after the normal request procedures have failed to produce the requested documentation) for the production of foreign-based documentation which is mailed by registered or certified mail to the tax p a y e r at his last known address and which sets forth— "(A) the time and place for the production of the documentation, "(B) a statement of the reason the documentation previously produced (if any) is not sufficient, "(C) a description of the documentation being sought, and "(D) the consequences to the tax p a y e r of the failure to produce the documentation described in subparagraph (C).
26 USC 982.
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