26 USC 6751 - Procedural requirements

U.S Code last checked for updates: Nov 26, 2024

§ 6751.

Procedural requirements

(a)

Computation of penalty included in notice

(b)

Approval of assessment

(1)

In general

(2)

Exceptions

Paragraph (1) shall not apply to—

(A)

any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of paragraph (9) or (10) of subsection (b) thereof); or

(B)

any other penalty automatically calculated through electronic means.

(c)

Penalties

(Added Pub. L. 105–206, title III, § 3306(a), July 22, 1998, 112 Stat. 744; amended Pub. L. 116–260, div. EE, title II, § 212(b)(3), Dec. 27, 2020, 134 Stat. 3067; Pub. L. 117–328, div. T, title VI, § 605(a)(2)(D), Dec. 29, 2022, 136 Stat. 5395.)

cite as: 26 USC 6751