There is a newer version
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this Subchapter
2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties
Subchapter B - Assessable Penalties
| Publication Title | United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES Subchapter B - Assessable Penalties |
| Contains | sections 6671 to 6725 |
| Date | 2018 |
| Laws In Effect As Of Date | January 14, 2019 |
| Positive Law | No |
| Disposition | standard |
- Table of Contents
- Front Matter
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Part I - General Provisions
(Sections 6671 - 6720C)
- Table of Contents
- Front Matter
- Sec. 6671 - Rules for application of assessable penalties
- Sec. 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax
- Sec. 6673 - Sanctions and costs awarded by courts
- Sec. 6674 - Fraudulent statement or failure to furnish statement to employee
- Sec. 6675 - Excessive claims with respect to the use of certain fuels
- Sec. 6676 - Erroneous claim for refund or credit
- Sec. 6677 - Failure to file information with respect to certain foreign trusts
- Sec. 6678 - Repealed. Pub. L. 99-514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740
- Sec. 6679 - Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- Sec. 6680 - Repealed. Pub. L. 94-455, title XIX, §1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817
- Sec. 6681 - Repealed. Pub. L. 94-455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817
- Sec. 6682 - False information with respect to withholding
- Sec. 6683 - Repealed. Pub. L. 109-135, title IV, §403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626
- Sec. 6684 - Assessable penalties with respect to liability for tax under chapter 42
- Sec. 6685 - Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- Sec. 6686 - Failure to file returns or supply information by DISC or former FSC
- Sec. 6687 - Repealed. Pub. L. 101-239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
- Sec. 6688 - Assessable penalties with respect to information required to be furnished under section 7654
- Sec. 6689 - Failure to file notice of redetermination of foreign tax
- Sec. 6690 - Fraudulent statement or failure to furnish statement to plan participant
- Sec. 6691 - Reserved
- Sec. 6692 - Failure to file actuarial report
- Sec. 6693 - Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- Sec. 6694 - Understatement of taxpayer's liability by tax return preparer
- Sec. 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
- Sec. 6695A - Substantial and gross valuation misstatements attributable to incorrect appraisals
- Sec. 6696 - Rules applicable with respect to sections 6694, 6695, and 6695A
- Sec. 6697 - Repealed. Pub. L. 111-325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554
- Sec. 6698 - Failure to file partnership return
- Sec. 6698A - Repealed. Pub. L. 96-223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
- Sec. 6699 - Failure to file S corporation return
- Sec. 6700 - Promoting abusive tax shelters, etc.
- Sec. 6701 - Penalties for aiding and abetting understatement of tax liability
- Sec. 6702 - Frivolous tax submissions
- Sec. 6703 - Rules applicable to penalties under sections 6700, 6701, and 6702
- Sec. 6704 - Failure to keep records necessary to meet reporting requirements under section 6047(d)
- Sec. 6705 - Failure by broker to provide notice to payors
- Sec. 6706 - Original issue discount information requirements
- Sec. 6707 - Failure to furnish information regarding reportable transactions
- Sec. 6707A - Penalty for failure to include reportable transaction information with return
- Sec. 6708 - Failure to maintain lists of advisees with respect to reportable transactions
- Sec. 6709 - Penalties with respect to mortgage credit certificates
- Sec. 6710 - Failure to disclose that contributions are nondeductible
- Sec. 6711 - Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- Sec. 6712 - Failure to disclose treaty-based return positions
- Sec. 6713 - Disclosure or use of information by preparers of returns
- Sec. 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions
- Sec. 6715 - Dyed fuel sold for use or used in taxable use, etc.
- Sec. 6715A - Tampering with or failing to maintain security requirements for mechanical dye injection systems
- Sec. 6716 - Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
- Sec. 6717 - Refusal of entry
- Sec. 6718 - Failure to display tax registration on vessels
- Sec. 6719 - Failure to register or reregister
- Sec. 6720 - Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- Sec. 6720A - Penalty with respect to certain adulterated fuels
- Sec. 6720B - Fraudulent identification of exempt use property
- Sec. 6720C - Repealed. Pub. L. 115-141, div. U, title IV, §401(d)(7)(B), Mar. 23, 2018, 132 Stat. 1212
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Part II - Failure to Comply With Certain Information Reporting Requirements
(Sections 6721 - 6725)
- Table of Contents
- Front Matter
- Sec. 6721 - Failure to file correct information returns
- Sec. 6722 - Failure to furnish correct payee statements
- Sec. 6723 - Failure to comply with other information reporting requirements
- Sec. 6724 - Waiver; definitions and special rules
- Sec. 6725 - Failure to report information under section 4101
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