§ 6651. Failure to file tax return or to pay tax

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 821 · 68A Stat. 821

   Enacted · 26 U.S.C. § 6651

   Aug. 16, 1954, ch. 736, 68A Stat. 821

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 821

2. 1968

   Revenue and Expenditure Control Act of 1968

   Pub. L. 90–364 title I § 103(e)(4) · 82 Stat. 251

   Struck · 26 U.S.C. § 6651(c)

   Pub. L. 90–364 struck out reference to section 6016

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 90–364 struck out reference to section 6016.

   Enacted provision · exact public law section
   (4) Section 6651(c) is amended by striking out “or section 6016”.

3. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title IX § 943(a) · 83 Stat. 487

   1. Amended · 26 U.S.C. § 6651(a)

      Pub. L. 91–172 designated existing provisions as par. (1)

   2. Added · 26 U.S.C. § 6651(a)

      Pub. L. 91–172 added pars. (2) and (3)

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 91–172 designated existing provisions as par. (1) and added pars. (2) and (3).

   Enacted provision · exact public law section
   (a) Failure To Pay Tax.— Section 6651 (relating to failure to 68A Stat. 821. file tax return) is amended to read as follows: “SEC. 6651. FAILURE TO FILE TAX RETURN OR TO PAY TAX. “(a) Addition to the Tax.— In case of failure— “(1) to file any return required under authority of subchapter A of chapter 61 (other than part III thereof), subchapter A of 26 USC 6001, 5001, 5701, 5801. chapter 51 (relating to distilled spirits, wines, and beer), or of subchapter A of chapter 52 (relating to tobacco, cigars, cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; “(2) To pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or “(3) to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 10 days of the date of the notice and demand 26 USC 6213. therefor, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount of tax stated in such notice and demand 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate. “(b) Penalty Imposed on Net Amount Due.— For purposes of— “(1) subsection (a)(1), the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed on the return, “(2) subsection (a)(2), the amount of tax shown on the return shall, for purposes of computing the addition for any month, be reduced by the amount of any part of the tax which is paid on or before the beginning of such month and by the amount of any credit against the tax which may be claimed on the return, and “(3) subsection (a)(3), the amount of tax stated in the notice and demand shall, for the purpose of computing the addition for any month, be reduced by the amount of any part of the tax which is paid before the beginning of such month. “(c) Limitations and Special Rule.— “(1) Additions under more than one paragraph.— “(A) With respect to any return, the amount of the addition under paragraph (1) of subsection (a) shall be reduced by the amount of the addition under paragraph (2) of subsection (a) for any month to which an addition to tax applies under both paragraphs (1) and (2). “(B) With respect to any return, the maximum amount of the addition permitted under paragraph (3) of subsection (a) shall be reduced by the amount of the addition under paragraph (1) of subsection (a) which is attributable to the tax for which the notice and demand is made and which is not paid within 10 days of notice and demand. “(2) Amount of tax shown more than amount required to be shown.— If the amount required to be shown as tax on a return is less than the amount shown as tax on such return, subsections (a)(2) and (b)(2) shall be applied by substituting such lower amount. “(d) Exception for Declarations of Estimated Tax.— This section shall not apply to any failure to file a declaration of estimated 26 USC 6015. tax required by section 6015 or to pay any estimated tax required to be 82 Stat. 260. paid by section 6153 or 6154.”

4. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title IX § 943(a) · 83 Stat. 487

   1. Amended · 26 U.S.C. § 6651(b)

      Pub. L. 91–172 designated existing provisions as par. (1)

   2. Added · 26 U.S.C. § 6651(b)

      Pub. L. 91–172 added pars. (2) and (3)

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 91–172 designated existing provisions as par. (1) and added pars. (2) and (3).

   Enacted provision · exact public law section
   (a) Failure To Pay Tax.— Section 6651 (relating to failure to 68A Stat. 821. file tax return) is amended to read as follows: “SEC. 6651. FAILURE TO FILE TAX RETURN OR TO PAY TAX. “(a) Addition to the Tax.— In case of failure— “(1) to file any return required under authority of subchapter A of chapter 61 (other than part III thereof), subchapter A of 26 USC 6001, 5001, 5701, 5801. chapter 51 (relating to distilled spirits, wines, and beer), or of subchapter A of chapter 52 (relating to tobacco, cigars, cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; “(2) To pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or “(3) to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 10 days of the date of the notice and demand 26 USC 6213. therefor, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount of tax stated in such notice and demand 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate. “(b) Penalty Imposed on Net Amount Due.— For purposes of— “(1) subsection (a)(1), the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed on the return, “(2) subsection (a)(2), the amount of tax shown on the return shall, for purposes of computing the addition for any month, be reduced by the amount of any part of the tax which is paid on or before the beginning of such month and by the amount of any credit against the tax which may be claimed on the return, and “(3) subsection (a)(3), the amount of tax stated in the notice and demand shall, for the purpose of computing the addition for any month, be reduced by the amount of any part of the tax which is paid before the beginning of such month. “(c) Limitations and Special Rule.— “(1) Additions under more than one paragraph.— “(A) With respect to any return, the amount of the addition under paragraph (1) of subsection (a) shall be reduced by the amount of the addition under paragraph (2) of subsection (a) for any month to which an addition to tax applies under both paragraphs (1) and (2). “(B) With respect to any return, the maximum amount of the addition permitted under paragraph (3) of subsection (a) shall be reduced by the amount of the addition under paragraph (1) of subsection (a) which is attributable to the tax for which the notice and demand is made and which is not paid within 10 days of notice and demand. “(2) Amount of tax shown more than amount required to be shown.— If the amount required to be shown as tax on a return is less than the amount shown as tax on such return, subsections (a)(2) and (b)(2) shall be applied by substituting such lower amount. “(d) Exception for Declarations of Estimated Tax.— This section shall not apply to any failure to file a declaration of estimated 26 USC 6015. tax required by section 6015 or to pay any estimated tax required to be 82 Stat. 260. paid by section 6153 or 6154.”

5. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title IX § 943(a) · 83 Stat. 487

   1. Added · 26 U.S.C. § 6651(c); 26 U.S.C. § 6651(d)

      Pub. L. 91–172 added subsec. (c)

   2. Redesignated · 26 U.S.C. § 6651(c); 26 U.S.C. § 6651(d)

      Pub. L. 91–172 redesignated former subsec. (c) as (d)

   3. Struck · 26 U.S.C. § 6651(c); 26 U.S.C. § 6651(d)

      Pub. L. 91–172 struck out reference to section 6016 of this title and provided that this section would not be applicable for failure to pay any estimated tax required under section 6153 or 6154 of this title

   Source evidence

   Code amendment note
   Subsecs. (c), (d). Pub. L. 91–172 added subsec. (c), redesignated former subsec. (c) as (d) and struck out reference to section 6016 of this title and provided that this section would not be applicable for failure to pay any estimated tax required under section 6153 or 6154 of this title.

   Enacted provision · exact public law section
   (a) Failure To Pay Tax.— Section 6651 (relating to failure to 68A Stat. 821. file tax return) is amended to read as follows: “SEC. 6651. FAILURE TO FILE TAX RETURN OR TO PAY TAX. “(a) Addition to the Tax.— In case of failure— “(1) to file any return required under authority of subchapter A of chapter 61 (other than part III thereof), subchapter A of 26 USC 6001, 5001, 5701, 5801. chapter 51 (relating to distilled spirits, wines, and beer), or of subchapter A of chapter 52 (relating to tobacco, cigars, cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; “(2) To pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or “(3) to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 10 days of the date of the notice and demand 26 USC 6213. therefor, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount of tax stated in such notice and demand 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate. “(b) Penalty Imposed on Net Amount Due.— For purposes of— “(1) subsection (a)(1), the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed on the return, “(2) subsection (a)(2), the amount of tax shown on the return shall, for purposes of computing the addition for any month, be reduced by the amount of any part of the tax which is paid on or before the beginning of such month and by the amount of any credit against the tax which may be claimed on the return, and “(3) subsection (a)(3), the amount of tax stated in the notice and demand shall, for the purpose of computing the addition for any month, be reduced by the amount of any part of the tax which is paid before the beginning of such month. “(c) Limitations and Special Rule.— “(1) Additions under more than one paragraph.— “(A) With respect to any return, the amount of the addition under paragraph (1) of subsection (a) shall be reduced by the amount of the addition under paragraph (2) of subsection (a) for any month to which an addition to tax applies under both paragraphs (1) and (2). “(B) With respect to any return, the maximum amount of the addition permitted under paragraph (3) of subsection (a) shall be reduced by the amount of the addition under paragraph (1) of subsection (a) which is attributable to the tax for which the notice and demand is made and which is not paid within 10 days of notice and demand. “(2) Amount of tax shown more than amount required to be shown.— If the amount required to be shown as tax on a return is less than the amount shown as tax on such return, subsections (a)(2) and (b)(2) shall be applied by substituting such lower amount. “(d) Exception for Declarations of Estimated Tax.— This section shall not apply to any failure to file a declaration of estimated 26 USC 6015. tax required by section 6015 or to pay any estimated tax required to be 82 Stat. 260. paid by section 6153 or 6154.”

6. 1971

   Interest Equalization Tax Extension Act of 1971

   Pub. L. 92–9 § 3(j)(1) · 85 Stat. 13

   Added · 26 U.S.C. § 6651(e)

   Pub. L. 92–9 added subsec. (e)

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 92–9 added subsec. (e).

   Enacted provision · exact public law section
   (1) Section 6651 is amended by adding at the end thereof the following new subsection: “(e) Certain Interest Equalization Tax Returns.— The provisions of this section shall apply with respect to returns of amounts 81 Stat. 148. withheld under section 4918(e)(7) (relating to withholding of interest equalization tax by participating firms) in the same manner and to the same extent as they apply with respect to returns specified in subsection (a)(1).”

7. 1976

   Pub. L. 94–455 title XIX § 1904(b)(10)(A)(v) · 90 Stat. 1520

   Struck · 26 U.S.C. § 6651(e)

   Pub. L. 94–455 struck out subsec. (e) which related to certain interest equalization tax returns

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 94–455 struck out subsec. (e) which related to certain interest equalization tax returns.

   Enacted provision · exact public law section
   (v) Section 6651 (relating to failure to file tax return 26 USC 6651. or to pay tax) is amended by striking out subsection (e) (relating to certain interest equalization tax returns).

8. 1982

   Pub. L. 97–248 § 318(a) · 96 Stat. 324

   Inserted · 26 U.S.C. § 6651(a)

   Pub. L. 97–248, § 318(a), inserted provision that, in the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return (determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under par. (1) shall not be less than the lesser of $100 or 100 percent of the amount required to be shown as tax on such return

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 97–248, § 318(a), inserted provision that, in the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return (determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under par. (1) shall not be less than the lesser of $100 or 100 percent of the amount required to be shown as tax on such return.

   Enacted provision · exact public law section
   (a) In General.— Subsection (a) of section 6651 (relating to failure 26 USC 6651. to file tax return or to pay tax) is amended by adding at the end thereof the following new sentence: “In the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return (determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under paragraph (1) shall not be less than the lesser of $100 or 100 percent of the amount required to be shown as tax on such return.”

9. 1982

   Pub. L. 97–248 § 318(b)(1) · 96 Stat. 324

   Inserted · 26 U.S.C. § 6651(c)(1)(A)

   Pub. L. 97–248, § 318(b)(1), inserted provision that in any case described in last sentence of subsec. (a), the amount of the addition under par. (1) of subsec. (a) shall not be reduced under first sentence of this subpar. below the amount provided in such last sentence

   Source evidence

   Code amendment note
   Subsec. (c)(1)(A). Pub. L. 97–248, § 318(b)(1), inserted provision that in any case described in last sentence of subsec. (a), the amount of the addition under par. (1) of subsec. (a) shall not be reduced under first sentence of this subpar. below the amount provided in such last sentence.

   Enacted provision · exact public law section
   (1) by adding at the end of subparagraph (A) the following new sentence: “In any case described in the last sentence of subsection (a), the amount of the addition under paragraph (1) of subsection (a) shall not be reduced under the preceding sentence below the amount provided in such last sentence.”, and

10. 1982

    Pub. L. 97–248 § 318(b)(2) · 96 Stat. 324

    Inserted · 26 U.S.C. § 6651(c)(1)(B)

    Pub. L. 97–248, § 318(b)(2), inserted “(determined without regard to the last sentence of such subsection)” after “paragraph (1) of subsection (a)”

    Source evidence

    Code amendment note
    Subsec. (c)(1)(B). Pub. L. 97–248, § 318(b)(2), inserted “(determined without regard to the last sentence of such subsection)” after “paragraph (1) of subsection (a)”.

    Enacted provision · exact public law section
    (2) by inserting “(determined without regard to the last sentence of such subsection)” after “paragraph (1) of subsection (a)” in subparagraph (B).

11. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 div. A title IV § 412(b)(8) · 98 Stat. 494

    1. Changed · 26 U.S.C. § 6651(d)

       Pub. L. 98–369 in amending subsec. (d) generally

    2. Substituted · 26 U.S.C. § 6651(d)

       Pub. L. 98–369 in substituted in heading “estimated tax” for “declarations of estimated tax”

    3. Struck · 26 U.S.C. § 6651(d)

       Pub. L. 98–369 in struck out provisions making section inapplicable to any failure to file a declaration of estimated tax required by section 6015 or to any failure to pay any estimated tax required to be paid by section 6153, and made section inapplicable to any failure to pay any estimated tax required to be paid by section 6654

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 98–369 in amending subsec. (d) generally, substituted in heading “estimated tax” for “declarations of estimated tax”, struck out provisions making section inapplicable to any failure to file a declaration of estimated tax required by section 6015 or to any failure to pay any estimated tax required to be paid by section 6153, and made section inapplicable to any failure to pay any estimated tax required to be paid by section 6654.

    Enacted provision · exact public law section
    (8) Subsection (d) of section 6651 is amended to read as follows: “(d) Exception for Estimated Tax.— This section shall not apply to any failure to pay any estimated tax required to be paid by Ante, p. 788. section 6154 or 6654.”

12. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1502(b) · 100 Stat. 2085

    1. Amended · 26 U.S.C. § 6651(c)(1)

       Pub. L. 99–514, § 1502(b), amended par. (1) generally

    2. Struck · 26 U.S.C. § 6651(c)(1)

       Pub. L. 99–514, § 1502(b), striking out the designation “(A)” before “With respect to”

    3. Inserted · 26 U.S.C. § 6651(c)(1)

       Pub. L. 99–514, § 1502(b), inserting “(or fraction thereof)”

    4. Struck · 26 U.S.C. § 6651(c)(1)

       Pub. L. 99–514, § 1502(b), striking out subpar. (B) which read as follows: “With respect to any return, the maximum amount of the addition permitted under paragraph (3) of subsection (a) shall be reduced by the amount of the addition under paragraph (1) of subsection (a) (determined without regard to the last sentence of such subsection) which is attributable to the tax for which the notice and demand is made and which is not paid within 10 days of notice and demand.”

    Source evidence

    Code amendment note
    Subsec. (c)(1). Pub. L. 99–514, § 1502(b), amended par. (1) generally, striking out the designation “(A)” before “With respect to”, inserting “(or fraction thereof)”, and striking out subpar. (B) which read as follows: “With respect to any return, the maximum amount of the addition permitted under paragraph (3) of subsection (a) shall be reduced by the amount of the addition under paragraph (1) of subsection (a) (determined without regard to the last sentence of such subsection) which is attributable to the tax for which the notice and demand is made and which is not paid within 10 days of notice and demand.”

    Enacted provision · exact public law section
    (b) Repeal of Certain Reduction in Failure To Pay Penalty.— Paragraph (1) of section 6651(c) is amended to read as follows: “(1) Additions under more than one paragraph.— With respect to any return, the amount of the addition under paragraph (1) of subsection (a) shall be reduced by the amount of the addition under paragraph (2) of subsection (a) for any month (or fraction thereof) to which an addition to tax applies under both paragraphs (1) and (2). In any case described in the last sentence of subsection (a), the amount of the addition under paragraph (1) of subsection (a) shall not be reduced under the preceding sentence below the amount provided in such last sentence.”

13. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1502(a) · 100 Stat. 2085

    1. Added · 26 U.S.C. § 6651(d); 26 U.S.C. § 6651(e)

       Pub. L. 99–514, § 1502(a), added subsec. (d)

    2. Redesignated · 26 U.S.C. § 6651(d); 26 U.S.C. § 6651(e)

       Pub. L. 99–514, § 1502(a), redesignated former subsec. (d) as (e)

    Source evidence

    Code amendment note
    Subsecs. (d), (e). Pub. L. 99–514, § 1502(a), added subsec. (d) and redesignated former subsec. (d) as (e).

    Enacted provision · exact public law section
    (a) General Rule.— Section 6651 (relating to failure to file tax return or to pay tax) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: “(d) Increase in Penalty for Failure To Pay Tax in Certain Cases.— “(1) In general.— In the case of each month (or fraction thereof) beginning after the day described in paragraph (2) of this subsection, paragraphs (2) and (3) of subsection (a) shall be applied by substituting ‘1 percent’ for ‘0.5 percent’ each place it appears. “(2) Description.— For purposes of paragraph (1), the day described in this paragraph is the earlier of— “(A) the day 10 days after the date on which notice is given under section 6331(d), or “(B) the day on which notice and demand for immediate payment is given under the last sentence of section 6331(a).”

14. 1987

    Pub. L. 100–203 title X § 10301(b)(6) · 101 Stat. 1330

    Substituted · 26 U.S.C. § 6651(e)

    Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”.

    Enacted provision · exact public law section
    (6) Subsection (e) of section 6651 of such Code is amended by striking out “section 6154 or 6654” and inserting in lieu thereof “section 6654 or 6655”.

15. 1989

    Improved Penalty Administration and Compliance Tax Act

    Pub. L. 101–239 title VII § 7741(a) · 103 Stat. 2106

    Added · 26 U.S.C. § 6651(f)

    Pub. L. 101–239 added subsec. (f)

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 101–239 added subsec. (f).

    Enacted provision · exact public law section
    (a) General Rule.— Section 6651 (relating to failure to file tax return or pay tax) is amended by adding at the end thereof the following new subsection: “(f) Increase in Penalty for Fraudulent Failure to File.— If any failure to file any return is fraudulent, paragraph (1) of subsection (a) shall be applied— “(1) by substituting ‘15 percent’ for ‘5 percent’ each place it appears, and “(2) by substituting ‘75 percent’ for ‘25 percent’.”

16. 1996

    Taxpayer Bill of Rights 2

    Pub. L. 104–168 § 303(b)(2) · 110 Stat. 1452

    Substituted · 26 U.S.C. § 6651(a)(3)

    Pub. L. 104–168, § 303(b)(2), substituted “21 calendar days from the date of notice and demand therefor (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000)” for “10 days of the date of the notice and demand therefor”

    Source evidence

    Code amendment note
    Subsec. (a)(3). Pub. L. 104–168, § 303(b)(2), substituted “21 calendar days from the date of notice and demand therefor (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000)” for “10 days of the date of the notice and demand therefor”.

    Enacted provision · exact public law section
    (2) Paragraph (3) of section 6651(a) is amended by striking “10 days of the date of the notice and demand therefor” and inserting “21 calendar days from the date of notice and demand therefor (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000)”.

17. 1996

    Taxpayer Bill of Rights 2

    Pub. L. 104–168 § 1301(a) · 110 Stat. 1452

    Added · 26 U.S.C. § 6651(g)

    Pub. L. 104–168, § 1301(a), added subsec. (g)

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 104–168, § 1301(a), added subsec. (g).

    Enacted provision · exact public law section
    (a) General Rule.— Section 6651 (relating to failure to file tax return or to pay tax) is amended by adding at the end the following new subsection: “(g) Treatment of Returns Prepared By Secretary Under Section 6020(B).— In the case of any return made by the Secretary under section 6020(b)— “(1) such return shall be disregarded for purposes of determining the amount of the addition under paragraph (1) of subsection (a), but “(2) such return shall be treated as the return filed by the taxpayer for purposes of determining the amount of the addition under paragraphs (2) and (3) of subsection (a).”.

18. 1998

    Taxpayer Bill of Rights 3

    Pub. L. 105–206 title III § 3303(a) · 112 Stat. 685

    Added · 26 U.S.C. § 6651(h)

    Pub. L. 105–206 added subsec. (h)

    Source evidence

    Code amendment note
    Subsec. (h). Pub. L. 105–206 added subsec. (h).

    Enacted provision · exact public law section
    (a) In General.— Section 6651 (relating to failure to file tax return or to pay tax) is amended by adding at the end the following new subsection: “(h) Limitation on Penalty on Individual’s Failure To Pay for Months During Period of Installment Agreement.— In the case of an individual who files a return of tax on or before the due date for the return (including extensions), paragraphs (2) and (3) of subsection (a) shall each be applied by substituting ‘0.25’ for ‘0.5’ each place it appears for purposes of determining the addition to tax for any month during which an installment agreement under section 6159 is in effect for the payment of such tax.”.

19. 2008

    Heroes Earnings Assistance and Relief Tax Act of 2008

    Pub. L. 110–245 title III § 303(a) · 122 Stat. 1624

    Substituted · 26 U.S.C. § 6651(a)

    Pub. L. 110–245 substituted “$135” for “$100” in concluding provisions

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 110–245 substituted “$135” for “$100” in concluding provisions.

    Enacted provision · exact public law section
    (a) In General.— Subsection (a) of section 26 USC 6651. 6651 is amended by striking “$100” in the last sentence and inserting “$135”.

20. 2014

    Tax Technical Corrections Act of 2014

    Pub. L. 113–295 div. B title II § 208(a) · 128 Stat. 4010

    Added · 26 U.S.C. § 6651(i)

    Pub. L. 113–295 added subsec. (i)

    Source evidence

    Code amendment note
    Subsec. (i). Pub. L. 113–295 added subsec. (i).

    Enacted provision · exact public law section
    (a) Amendment Relating to Section 512.— Paragraph (1) of section 512(a) of the Hiring Incentives to Restore Employment Act 26 USC 6662. is amended by striking “after paragraph (6)” and inserting “after paragraph (5)”.

21. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 921(a) · 130 Stat. 122

    Substituted · 26 U.S.C. § 6651(a)

    Pub. L. 114–125, § 921(a), substituted “$205” for “$135” in concluding provisions

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 114–125, § 921(a), substituted “$205” for “$135” in concluding provisions.

    Enacted provision · exact public law section
    (a) In General.— Section 6651(a) of the Internal Revenue Code of 1986 is 26 USC 6651. amended by striking “$135” in the last sentence and inserting “$205”.

22. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 921(b) · 130 Stat. 122

    Substituted · 26 U.S.C. § 6651(i)(1)

    Pub. L. 114–125, § 921(b), substituted “$205” for “$135”

    Source evidence

    Code amendment note
    Subsec. (i)(1). Pub. L. 114–125, § 921(b), substituted “$205” for “$135”.

    Enacted provision · exact public law section
    (b) Conforming Amendment.— Section 6651(i) of such Code is amended by striking “$135” and inserting “$205”.

23. 2017

    Pub. L. 115–97 title I § 11002(d)(1)(KK) · 131 Stat. 2054

    Substituted · 26 U.S.C. § 6651(i)(1)

    Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”

    Source evidence

    Code amendment note
    Subsec. (i)(1). Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

    Enacted provision · exact public law section
    (KK) Section 6651(i)(1).

24. 2018

    Department of Justice Appropriations Act, 2018

    Pub. L. 115–141 § 206(n)(1) · 132 Stat. 348

    Redesignated · 26 U.S.C. § 6651(i)

    Pub. L. 115–141, § 206(n)(1), added subsec. (i). Former subsec. (i) redesignated (j)

    Source evidence

    Code amendment note
    Subsec. (i). Pub. L. 115–141, § 206(n)(1), added subsec. (i). Former subsec. (i) redesignated (j).

    Enacted provision · exact public law section
    Sec. 206. None of the funds made available under this title may be used by the Federal Bureau of Prisons or the United States Marshals Service for the purpose of transporting an individual who is a prisoner pursuant to conviction for crime under State or Federal law and is classified as a maximum or high security prisoner, other than to a prison or other facility certified by the Federal Bureau of Prisons as appropriately secure for housing such a prisoner.

25. 2018

    Energy and Water Development and Related Agencies Appropriations Act, 2018

    Pub. L. 115–141 § 401(a)(299)(A) · 132 Stat. 348

    Redesignated · 26 U.S.C. § 6651(j)

    Pub. L. 115–141, § 401(a)(299)(A), which directed amendment of subsec. (i) by inserting “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”, was executed by making the insertions in subsec. (j) to reflect the probable intent of Congress and the redesignation of subsec. (i) as (j) by Pub. L. 115–141, § 206(n)(1), effective as if included in Pub. L. 114–74. See Amendment and Effective Date of 2018 Amendment notes below

    Source evidence

    Code amendment note
    Subsec. (j). Pub. L. 115–141, § 401(a)(299)(A), which directed amendment of subsec. (i) by inserting “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”, was executed by making the insertions in subsec. (j) to reflect the probable intent of Congress and the redesignation of subsec. (i) as (j) by Pub. L. 115–141, § 206(n)(1), effective as if included in Pub. L. 114–74. See Amendment and Effective Date of 2018 Amendment notes below.

    Enacted provision · exact public law section
    Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

26. 2018

    Department of Justice Appropriations Act, 2018

    Pub. L. 115–141 § 206(n)(1) · 132 Stat. 348

    Redesignated · 26 U.S.C. § 6651(j)

    Pub. L. 115–141, § 206(n)(1), redesignated subsec. (i) as (j)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 115–141, § 206(n)(1), redesignated subsec. (i) as (j).

    Enacted provision · exact public law section
    Sec. 206. None of the funds made available under this title may be used by the Federal Bureau of Prisons or the United States Marshals Service for the purpose of transporting an individual who is a prisoner pursuant to conviction for crime under State or Federal law and is classified as a maximum or high security prisoner, other than to a prison or other facility certified by the Federal Bureau of Prisons as appropriately secure for housing such a prisoner.

27. 2019

    Taxpayer First Act

    Pub. L. 116–25 § 3201(a) · 133 Stat. 981

    Substituted · 26 U.S.C. § 6651(a)

    Pub. L. 116–25, § 3201(a), substituted “$330” for “$205” in concluding provisions

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 116–25, § 3201(a), substituted “$330” for “$205” in concluding provisions.

    Enacted provision · exact public law section
    (a) In General.— The second sentence of subsection (a) of section 6651 26 USC 6651. is amended by striking “$205” and inserting “$330”.

    Effective date note
    Pub. L. 116–94, div. O, title IV, § 402(c), Dec. 20, 2019, 133 Stat. 3180, provided that: “The amendments made by this section [amending this section] shall apply to returns the due date for which (including extensions) is after December 31, 2019.” Pub. L. 116–25, title III, § 3201(c), July 1, 2019, 133 Stat. 1017, provided that: “The amendments made by this section [amending this section] shall apply to returns required to be filed after December 31, 2019.”

28. 2019

    Taxpayer First Act

    Pub. L. 116–25 § 3201(b) · 133 Stat. 981

    1. Substituted · 26 U.S.C. § 6651(j)(1)

       Pub. L. 116–25, § 3201(b), substituted “2020” for “2014”

    2. Substituted · 26 U.S.C. § 6651(j)(1)

       Pub. L. 116–25, § 3201(b), substituted “$330” for “$205”

    3. Substituted · 26 U.S.C. § 6651(j)(1)

       Pub. L. 116–25, § 3201(b), substituted “2019” for “2013”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 116–25, § 3201(b), substituted “2020” for “2014”, “$330” for “$205”, and “2019” for “2013”.

    Enacted provision · exact public law section
    (b) Inflation Adjustment.— Section 6651(j)(1) is amended— (1) by striking “2014” and inserting “2020”, (2) by striking “$205” and inserting “$330”, and (3) by striking “2013” and inserting “2019”.

    Effective date note
    Pub. L. 116–94, div. O, title IV, § 402(c), Dec. 20, 2019, 133 Stat. 3180, provided that: “The amendments made by this section [amending this section] shall apply to returns the due date for which (including extensions) is after December 31, 2019.” Pub. L. 116–25, title III, § 3201(c), July 1, 2019, 133 Stat. 1017, provided that: “The amendments made by this section [amending this section] shall apply to returns required to be filed after December 31, 2019.”

29. 2019

    Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2020

    Pub. L. 116–94 § 402(a) · 133 Stat. 2534

    Substituted · 26 U.S.C. § 6651(a)

    Pub. L. 116–94, § 402(a), substituted “$435” for “$330” in concluding provisions

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 116–94, § 402(a), substituted “$435” for “$330” in concluding provisions.

    Enacted provision · exact public law section
    Sec. 402. AmeriCorps programs receiving grants under the National Service Trust program shall meet an overall minimum share requirement of 24 percent for the first 3 years that they receive AmeriCorps funding, and thereafter shall meet the overall minimum share requirement as provided in section 2521.60 of title 45, Code of Federal Regulations, without regard to the operating costs match requirement in section 121(e) or the member support Federal share limitations in section 140 of the 1990 Act, and subject to partial waiver consistent with section 2521.70 of title 45, Code of Federal Regulations.

    Effective date note
    Pub. L. 116–94, div. O, title IV, § 402(c), Dec. 20, 2019, 133 Stat. 3180, provided that: “The amendments made by this section [amending this section] shall apply to returns the due date for which (including extensions) is after December 31, 2019.” Pub. L. 116–25, title III, § 3201(c), July 1, 2019, 133 Stat. 1017, provided that: “The amendments made by this section [amending this section] shall apply to returns required to be filed after December 31, 2019.”

30. 2019

    Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2020

    Pub. L. 116–94 § 402(b) · 133 Stat. 2534

    Substituted · 26 U.S.C. § 6651(j)(1)

    Pub. L. 116–94, § 402(b), substituted “$435” for “$330”

    Source evidence

    Code amendment note
    Subsec. (j)(1). Pub. L. 116–94, § 402(b), substituted “$435” for “$330”.

    Enacted provision · exact public law section
    Sec. 402. AmeriCorps programs receiving grants under the National Service Trust program shall meet an overall minimum share requirement of 24 percent for the first 3 years that they receive AmeriCorps funding, and thereafter shall meet the overall minimum share requirement as provided in section 2521.60 of title 45, Code of Federal Regulations, without regard to the operating costs match requirement in section 121(e) or the member support Federal share limitations in section 140 of the 1990 Act, and subject to partial waiver consistent with section 2521.70 of title 45, Code of Federal Regulations.

    Effective date note
    Pub. L. 116–94, div. O, title IV, § 402(c), Dec. 20, 2019, 133 Stat. 3180, provided that: “The amendments made by this section [amending this section] shall apply to returns the due date for which (including extensions) is after December 31, 2019.” Pub. L. 116–25, title III, § 3201(c), July 1, 2019, 133 Stat. 1017, provided that: “The amendments made by this section [amending this section] shall apply to returns required to be filed after December 31, 2019.”

41 of 42 references resolved to an enrolled provision · 1 partial