CHAPTER 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties
80 sections.
Subchapter A — Additions to the Tax and Additional Amounts 15 sections
PART I — GENERAL PROVISIONS 10 sections
- § 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
- § 6659. — Improper claim for Trump account contribution pilot program credit
- [§§ 6659A to 6661. — Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
PART II — ACCURACY-RELATED AND FRAUD PENALTIES 4 sections
PART III — APPLICABLE RULES 1 sections
Subchapter B — Assessable Penalties 64 sections
PART I — GENERAL PROVISIONS 58 sections
- § 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
- [§ 6678. — Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
- § 6679. — Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- [§ 6680. — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
- [§ 6681. — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
- § 6682. — False information with respect to withholding
- [§ 6683. — Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
- § 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
- [§ 6687. — Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
- § 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
- [§ 6691. — Reserved]
- § 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
- § 6695B. — Penalty for substantial misstatements on certification provided by supplier
- § 6695A. — Substantial and gross valuation misstatements attributable to incorrect appraisals
- § 6696. — Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
- [§ 6697. — Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554]
- § 6698. — Failure to file partnership return
- [§ 6698A. — Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
- § 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
- [§ 6716. — Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
- § 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 continuation coverage premium assistance
PART II — FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS 6 sections
- § 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
- § 6726. — Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds