§ 6751. Procedural requirements

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. 1998

   Taxpayer Bill of Rights 3

   Pub. L. 105–206 title III § 3306(a) · 112 Stat. 685

   Enacted · 26 U.S.C. § 6751

   Added Pub. L. 105–206, title III, § 3306(a), July 22, 1998, 112 Stat. 744

   Source evidence

   Code source credit
   Added Pub. L. 105–206, title III, § 3306(a), July 22, 1998, 112 Stat. 744

   Enacted provision · exact public law section
   (a) In General.— Chapter 68 (relating to additions to the tax, additional amounts, and assessable penalties) is amended by adding at the end the following new subchapter: “Subchapter C— Procedural Requirements “Sec. 6751. Procedural requirements. “SEC. 6751. PROCEDURAL REQUIREMENTS. “(a) Computation of Penalty Included in Notice.— The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty. “(b) Approval of Assessment.— “(1) In general.— No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate. “(2) Exceptions.— Paragraph (1) shall not apply to— “(A) any addition to tax under section 6651, 6654, or 6655; or “(B) any other penalty automatically calculated through electronic means. “(c) Penalties.— For purposes of this section, the term ‘penalty’ includes any addition to tax or any additional amount.”.

2. 2020

   Department of Justice Appropriations Act, 2021

   Pub. L. 116–260 div. EE title II § 212(b)(3) · 134 Stat. 1182

   Substituted · 26 U.S.C. § 6751(b)(2)(A)

   Pub. L. 116–260 substituted “6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof)” for “or 6655”

   Source evidence

   Code amendment note
   Subsec. (b)(2)(A). Pub. L. 116–260 substituted “6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof)” for “or 6655”.

   Enacted provision · exact public law section
   Sec. 212. At the discretion of the Attorney General, and in addition to any amounts that otherwise may be available (or authorized to be made available) by law, with respect to funds appropriated by this title under the headings “Research, Evaluation and Statistics”, “State and Local Law Enforcement Assistance”, and “Juvenile Justice Programs”— (1) up to 2 percent of funds made available to the Office of Justice Programs for grant or reimbursement programs may be used by such Office to provide training and technical assistance; and (2) up to 2 percent of funds made available for grant or reimbursement programs under such headings, except for amounts appropriated specifically for research, evaluation, or statistical programs administered by the National Institute of Justice and the Bureau of Justice Statistics, shall be transferred to and merged with funds provided to the National Institute of Justice and the Bureau of Justice Statistics, to be used by them for research, evaluation, or statistical purposes, without regard to the authorizations for such grant or reimbursement programs.

3. 2022

   Financial Services and General Government Appropriations Act, 2023

   Pub. L. 117–328 div. T title VI § 605(a)(2)(D) · 136 Stat. 4459

   Substituted · 26 U.S.C. § 6751(b)(2)(A)

   Pub. L. 117–328 substituted “paragraph (9) or (10) of subsection (b)” for “subsection (b)(9)”

   Source evidence

   Code amendment note
   Subsec. (b)(2)(A). Pub. L. 117–328 substituted “paragraph (9) or (10) of subsection (b)” for “subsection (b)(9)”.

   Enacted provision · exact public law section
   Sec. 605. None of the funds made available by this Act shall be available for any activity or for paying the salary of any Government employee where funding an activity or paying a salary to a Government employee would result in a decision, determination, rule, regulation, or policy that would prohibit the enforcement of section 307 of the Tariff Act of 1930 (19 U.S.C. 1307).

   Effective date note
   Amendment by Pub. L. 117–328 applicable to contributions made after Dec. 29, 2022, see section 605(c)(1) of Pub. L. 117–328, set out as a note under section 170 of this title.

3 of 3 references resolved to an enrolled provision