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U.S Code last checked for updates: Nov 22, 2024
All Titles
Title 26
Subtitle F
Chapter 68
Subchapter B
Part I
§ 6671. Rules for application of assessable penalties
§ 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax
§ 6673. Sanctions and costs awarded by courts
§ 6674. Fraudulent statement or failure to furnish statement to employee
§ 6675. Excessive claims with respect to the use of certain fuels
§ 6676. Erroneous claim for refund or credit
§ 6677. Failure to file information with respect to certain foreign trusts
[§ 6678. Repealed.
§ 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
[§ 6680. Repealed.
[§ 6681. Repealed.
§ 6682. False information with respect to withholding
[§ 6683. Repealed.
§ 6684. Assessable penalties with respect to liability for tax under chapter 42
§ 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
§ 6686. Failure to file returns or supply information by DISC or former FSC
[§ 6687. Repealed.
§ 6688. Assessable penalties with respect to information required to be furnished under section 7654
§ 6689. Failure to file notice of redetermination of foreign tax
§ 6690. Fraudulent statement or failure to furnish statement to plan participant
[§ 6691. Reserved]
§ 6692. Failure to file actuarial report
§ 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
§ 6694. Understatement of taxpayer’s liability by tax return preparer
§ 6695. Other assessable penalties with respect to the preparation of tax returns for other persons
§ 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals
§ 6696. Rules applicable with respect to sections 6694, 6695, and 6695A
[§ 6697. Repealed.
§ 6698. Failure to file partnership return
[§ 6698A. Repealed.
§ 6699. Failure to file S corporation return
§ 6700. Promoting abusive tax shelters, etc.
§ 6701. Penalties for aiding and abetting understatement of tax liability
§ 6702. Frivolous tax submissions
§ 6703. Rules applicable to penalties under sections 6700, 6701, and 6702
§ 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)
§ 6705. Failure by broker to provide notice to payors
§ 6706. Original issue discount information requirements
§ 6707. Failure to furnish information regarding reportable transactions
§ 6707A. Penalty for failure to include reportable transaction information with return
§ 6708. Failure to maintain lists of advisees with respect to reportable transactions
§ 6709. Penalties with respect to mortgage credit certificates
§ 6710. Failure to disclose that contributions are nondeductible
§ 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
§ 6712. Failure to disclose treaty-based return positions
§ 6713. Disclosure or use of information by preparers of returns
§ 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
§ 6715. Dyed fuel sold for use or used in taxable use, etc.
§ 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems
[§ 6716. Repealed.
§ 6717. Refusal of entry
§ 6718. Failure to display tax registration on vessels
§ 6719. Failure to register or reregister
§ 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
§ 6720A. Penalty with respect to certain adulterated fuels
§ 6720B. Fraudulent identification of exempt use property
§ 6720C. Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
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