US Code Title 26 Chapter 68 Additions to the Tax, Additional Amounts, and Assessable Penalties

Subchapter A - Additions to the Tax and Additional Amounts

Part I - General Provisions

§ 6651 - Failure to File Tax Return or to Pay Tax
§ 6652 - Failure to File Certain Information Returns, Registration Statements, Etc.
§ 6653 - Failure to Pay Stamp Tax
§ 6654 - Failure by Individual to Pay Estimated Income Tax
§ 6655 - Failure by Corporation to Pay Estimated Income Tax
§ 6656 - Failure to Make Deposit of Taxes
§ 6657 - Bad Checks
§ 6658 - Coordination With Title 11

Part II - Accuracy-related and Fraud Penalties

§ 6662 - Imposition of Accuracy-related Penalty on Underpayments
§ 6662A - Imposition of Accuracy-related Penalty on Understatements With Respect to Reportable Transactions
§ 6663 - Imposition of Fraud Penalty
§ 6664 - Definitions and Special Rules

Part III - Applicable Rules

§ 6665 - Applicable Rules

Subchapter B - Assessable Penalties

Part I - General Provisions

§ 6671 - Rules for Application of Assessable Penalties
§ 6672 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax
§ 6673 - Sanctions and Costs Awarded by Courts
§ 6674 - Fraudulent Statement or Failure to Furnish Statement to Employee
§ 6675 - Excessive Claims With Respect to the Use of Certain Fuels
§ 6676 - Erroneous Claim for Refund or Credit
§ 6677 - Failure to File Information With Respect to Certain Foreign Trusts
§ 6679 - Failure to File Returns, Etc., With Respect to Foreign Corporations or Foreign Partnerships
§ 6682 - False Information With Respect to Withholding
§ 6684 - Assessable Penalties With Respect to Liability for Tax Under Chapter 42
§ 6685 - Assessable Penalty With Respect to Public Inspection Requirements for Certain Tax-exempt Organizations
§ 6686 - Failure to File Returns or Supply Information by Disc or Former Fsc
§ 6688 - Assessable Penalties With Respect to Information Required to Be Furnished Under Section 7654
§ 6689 - Failure to File Notice of Redetermination of Foreign Tax
§ 6690 - Fraudulent Statement or Failure to Furnish Statement to Plan Participant
§ 6692 - Failure to File Actuarial Report
§ 6693 - Failure to Provide Reports on Certain Tax-favored Accounts or Annuities; Penalties Relating to Designated Nondeductible Contributions
§ 6694 - Understatement of Taxpayer's Liability by Tax Return Preparer
§ 6695 - Other Assessable Penalties With Respect to the Preparation of Tax Returns for Other Persons
§ 6695A - Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals
§ 6696 - Rules Applicable With Respect to Sections 6694, 6695, and 6695a
§ 6698 - Failure to File Partnership Return
§ 6699 - Failure to File S Corporation Return
§ 6700 - Promoting Abusive Tax Shelters, Etc.
§ 6701 - Penalties for Aiding and Abetting Understatement of Tax Liability
§ 6702 - Frivolous Tax Submissions
§ 6703 - Rules Applicable to Penalties Under Sections 6700, 6701, and 6702
§ 6704 - Failure to Keep Records Necessary to Meet Reporting Requirements Under Section 6047(d)
§ 6705 - Failure by Broker to Provide Notice to Payors
§ 6706 - Original Issue Discount Information Requirements
§ 6707 - Failure to Furnish Information Regarding Reportable Transactions
§ 6707A - Penalty for Failure to Include Reportable Transaction Information With Return
§ 6708 - Failure to Maintain Lists of Advisees With Respect to Reportable Transactions
§ 6709 - Penalties With Respect to Mortgage Credit Certificates
§ 6710 - Failure to Disclose That Contributions Are Nondeductible
§ 6711 - Failure by Tax-exempt Organization to Disclose That Certain Information or Service Available From Federal Government
§ 6712 - Failure to Disclose Treaty-based Return Positions
§ 6713 - Disclosure or Use of Information by Preparers of Returns
§ 6714 - Failure to Meet Disclosure Requirements Applicable to Quid Pro Quo Contributions
§ 6715 - Dyed Fuel Sold for Use or Used in Taxable Use, Etc.
§ 6715A - Tampering With or Failing to Maintain Security Requirements for Mechanical Dye Injection Systems
§ 6717 - Refusal of Entry
§ 6718 - Failure to Display Tax Registration on Vessels
§ 6719 - Failure to Register or Reregister
§ 6720 - Fraudulent Acknowledgments With Respect to Donations of Motor Vehicles, Boats, and Airplanes
§ 6720A - Penalty With Respect to Certain Adulterated Fuels
§ 6720B - Fraudulent Identification of Exempt Use Property
§ 6720C - Penalty for Failure to Notify Health Plan of Cessation of Eligibility for Cobra Premium Assistance

Part II - Failure to Comply With Certain Information Reporting Requirements

§ 6721 - Failure to File Correct Information Returns
§ 6722 - Failure to Furnish Correct Payee Statements
§ 6723 - Failure to Comply With Other Information Reporting Requirements
§ 6724 - Waiver; Definitions and Special Rules
§ 6725 - Failure to Report Information Under Section 4101

Subchapter C - Procedural Requirements

§ 6751 - Procedural Requirements

Last modified: October 26, 2015