Title 26 — Internal Revenue Code
Subtitle F — Procedure and Administration
Chapter 68. Additions to the Tax, Additional Amounts, and Assessable Penalties
80 sections
Part I — General Provisions
- 6651Failure to file tax return or to pay tax
- 6652Failure to file certain information returns, registration statements, etc.
- 6653Failure to pay stamp tax
- 6654Failure by individual to pay estimated income tax
- 6655Failure by corporation to pay estimated income tax
- 6656Failure to make deposit of taxes
- 6657Bad checks
- 6658Coordination with title 11
- 6659Improper claim for Trump account contribution pilot program credit
- 6659A to 6661Repealed. Pub. L. 101–239, title VII, § 7721(c)(2)
Part II — Accuracy-Related and Fraud Penalties
Part III — Applicable Rules
Part I — General Provisions
- 6671Rules for application of assessable penalties
- 6672Failure to collect and pay over tax, or attempt to evade or defeat tax
- 6673Sanctions and costs awarded by courts
- 6674Fraudulent statement or failure to furnish statement to employee
- 6675Excessive claims with respect to the use of certain fuels
- 6676Erroneous claim for refund or credit
- 6677Failure to file information with respect to certain foreign trusts
- 6678Repealed. Pub. L. 99–514, title XV, § 1501(d)(2)
- 6679Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- 6680Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I)
- 6681Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i)
- 6682False information with respect to withholding
- 6683Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A)
- 6684Assessable penalties with respect to liability for tax under chapter 42
- 6685Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- 6686Failure to file returns or supply information by DISC or former FSC
- 6687Repealed. Pub. L. 101–239, title VII, § 7711(b)(1)
- 6688Assessable penalties with respect to information required to be furnished under section 7654
- 6689Failure to file notice of redetermination of foreign tax
- 6690Fraudulent statement or failure to furnish statement to plan participant
- 6691Reserved]
- 6692Failure to file actuarial report
- 6693Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- 6694Understatement of taxpayer’s liability by tax return preparer
- 6695Other assessable penalties with respect to the preparation of tax returns for other persons
- 6695BPenalty for substantial misstatements on certification provided by supplier
- 6695ASubstantial and gross valuation misstatements attributable to incorrect appraisals
- 6696Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
- 6697Repealed. Pub. L. 111–325, title V, § 501(a)
- 6698Failure to file partnership return
- 6698ARepealed. Pub. L. 96–223, title IV, § 401(a)
- 6699Failure to file S corporation return
- 6700Promoting abusive tax shelters, etc.
- 6701Penalties for aiding and abetting understatement of tax liability
- 6702Frivolous tax submissions
- 6703Rules applicable to penalties under sections 6700, 6701, and 6702
- 6704Failure to keep records necessary to meet reporting requirements under section 6047(d)
- 6705Failure by broker to provide notice to payors
- 6706Original issue discount information requirements
- 6707Failure to furnish information regarding reportable transactions
- 6707APenalty for failure to include reportable transaction information with return
- 6708Failure to maintain lists of advisees with respect to reportable transactions
- 6709Penalties with respect to mortgage credit certificates
- 6710Failure to disclose that contributions are nondeductible
- 6711Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- 6712Failure to disclose treaty-based return positions
- 6713Disclosure or use of information by preparers of returns
- 6714Failure to meet disclosure requirements applicable to quid pro quo contributions
- 6715Dyed fuel sold for use or used in taxable use, etc.
- 6715ATampering with or failing to maintain security requirements for mechanical dye injection systems
- 6716Repealed. Pub. L. 111–312, title III, § 301(a)
- 6717Refusal of entry
- 6718Failure to display tax registration on vessels
- 6719Failure to register or reregister
- 6720Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- 6720APenalty with respect to certain adulterated fuels
- 6720BFraudulent identification of exempt use property
- 6720CPenalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
Part II — Failure to Comply with Certain Information Reporting Requirements
- 6721Failure to file correct information returns
- 6722Failure to furnish correct payee statements
- 6723Failure to comply with other information reporting requirements
- 6724Waiver; definitions and special rules
- 6725Failure to report information under section 4101
- 6726Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds