2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties
Subchapter C - Procedural Requirements
Sec. 6751 - Procedural requirements
| 26 U.S.C. § 6751 (2016) |
| §6751. Procedural requirements |
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(a) Computation of penalty included in notice
The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty. (b) Approval of assessment (1) In generalNo penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate. Paragraph (1) shall not apply to— (A) any addition to tax under section 6651, 6654, or 6655; or (B) any other penalty automatically calculated through electronic means. For purposes of this section, the term "penalty" includes any addition to tax or any additional amount. |
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(Added Pub. L. 105–206, title III, §3306(a), July 22, 1998, 112 Stat. 744.) |
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EFFECTIVE DATE
Pub. L. 105–206, title III, §3306(c), July 22, 1998, 112 Stat. 744, as amended by Pub. L. 106–554, §1(a)(7) [title III, §302(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–632, provided that: "The amendments made by this section [enacting this subchapter] shall apply to notices issued, and penalties assessed, after June 30, 2001. In the case of any notice of penalty issued after June 30, 2001, and before July 1, 2003, the requirements of section 6751(a) of the Internal Revenue Code of 1986 shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer's assessment and payment history with respect to such penalty." |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES Subchapter C - Procedural Requirements Sec. 6751 - Procedural requirements |
| section 6751 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 112 Stat. 744 114 Stat. 2763 |
| Public Law 105-206, Public Law 106-554 |
