§ 6702. Frivolous tax submissions

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. 1982

   Pub. L. 97–248 title III § 326(a) · 96 Stat. 324

   Enacted · 26 U.S.C. § 6702

   Added Pub. L. 97–248, title III, § 326(a), Sept. 3, 1982, 96 Stat. 617

   Source evidence

   Code source credit
   Added Pub. L. 97–248, title III, § 326(a), Sept. 3, 1982, 96 Stat. 617

   Enacted provision · exact public law section
   (a) General Rule.— Subchapter B of chapter 68 (relating to assessable penalties) is amended by inserting after section 6701 the following new section: “SEC. 6702. FRIVOLOUS INCOME TAX RETURN. “(a) Civil Penalty.— If— “(1) any individual files what purports to be a return of the tax imposed by subtitle A but which— “(A) does not contain information on which the substantial correctness of the self-assessment may be judged, or “(B) contains information that on its face indicates that the self-assessment is substantially incorrect; and “(2) the conduct referred to in paragraph (1) is due to— “(A) a position which is frivolous, or “(B) a desire (which appears on the purported return) to delay or impede the administration of Federal income tax laws, then such individual shall pay a penalty of $500. “(b) Penalty in Addition to Other Penalties.— The penalty imposed by subsection (a) shall be in addition to any other penalty provided by law.”

2. 2006

   Tax Relief and Health Care Act of 2006

   Pub. L. 109–432 div. A title IV § 407(a) · 120 Stat. 2922

   1. Amended · 26 U.S.C. § 6702

      Pub. L. 109–432 amended section catchline and text generally

   2. Substituted · 26 U.S.C. § 6702

      Pub. L. 109–432 substituting provisions relating to civil penalties for frivolous tax returns and submissions, listing of frivolous positions, reduction of penalty to promote compliance with tax laws, and application of other penalties, consisting of subsecs. (a) to (e), for provisions relating to civil penalty for frivolous tax returns and application of other penalties, consisting of subsecs. (a) and (b)

   Source evidence

   Code amendment note
   Pub. L. 109–432 amended section catchline and text generally, substituting provisions relating to civil penalties for frivolous tax returns and submissions, listing of frivolous positions, reduction of penalty to promote compliance with tax laws, and application of other penalties, consisting of subsecs. (a) to (e), for provisions relating to civil penalty for frivolous tax returns and application of other penalties, consisting of subsecs. (a) and (b).

   Enacted provision · exact public law section
   (a) Civil Penalties.— Section 6702 is amended to read as follows: “SEC. 6702. FRIVOLOUS TAX SUBMISSIONS. “(a) Civil Penalty for Frivolous Tax Returns.— A person shall pay a penalty of $5,000 if— “(1) such person files what purports to be a return of a tax imposed by this title but which— “(A) does not contain information on which the substantial correctness of the self-assessment may be judged, or “(B) contains information that on its face indicates that the self-assessment is substantially incorrect, and “(2) the conduct referred to in paragraph (1)— “(A) is based on a position which the Secretary has identified as frivolous under subsection (c), or “(B) reflects a desire to delay or impede the administration of Federal tax laws. “(b) Civil Penalty for Specified Frivolous Submissions.— “(1) Imposition of penalty.— Except as provided in paragraph (3), any person who submits a specified frivolous submission shall pay a penalty of $5,000. “(2) Specified frivolous submission.— For purposes of this section— “(A) Specified frivolous submission.— The term ‘specified frivolous submission’ means a specified submission if any portion of such submission— “(i) is based on a position which the Secretary has identified as frivolous under subsection (c), or “(ii) reflects a desire to delay or impede the administration of Federal tax laws. “(B) Specified submission.— The term ‘specified submission’ means— “(i) a request for a hearing under— “(I) section 6320 (relating to notice and opportunity for hearing upon filing of notice of lien), or “(II) section 6330 (relating to notice and opportunity for hearing before levy), and “(ii) an application under— “(I) section 6159 (relating to agreements for payment of tax liability in installments), “(II) section 7122 (relating to compromises), or “(III) section 7811 (relating to taxpayer assistance orders). “(3) Opportunity to withdraw submission.— If the Secretary provides a person with notice that a submission is a specified frivolous submission and such person withdraws such submission within 30 days after such notice, the penalty imposed under paragraph (1) shall not apply with respect to such submission. “(c) Listing of Frivolous Positions.— The Secretary shall prescribe (and periodically revise) a list of positions which the Secretary has identified as being frivolous for purposes of this subsection. The Secretary shall not include in such list any position that the Secretary determines meets the requirement of section 6662(d)(2)(B)(ii)(II). “(d) Reduction of Penalty.— The Secretary may reduce the amount of any penalty imposed under this section if the Secretary determines that such reduction would promote compliance with and administration of the Federal tax laws. “(e) Penalties in Addition to Other Penalties.— The penalties imposed by this section shall be in addition to any other penalty provided by law.” .

3. 2018

   Department of Justice Appropriations Act, 2018

   Pub. L. 115–141 div. U title II § 206(n)(4) · 132 Stat. 348

   Added · 26 U.S.C. § 6702(f)

   Pub. L. 115–141 added subsec. (f)

   Source evidence

   Code amendment note
   Subsec. (f). Pub. L. 115–141 added subsec. (f).

   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.

   Effective date note
   Amendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.

4 of 4 references resolved to an enrolled provision