Additions to the Tax, Additional Amounts, and Assessable Penalties
Additions to the Tax and Additional Amounts
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
In this part
- § 301.6651-1 Failure to file tax return or to pay tax.
- § 301.6652-1 Failure to file certain information returns.
- § 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to…
- § 301.6652-3 Failure to file information with respect to employee retirement benefit plan.
- § 301.6653-1 Failure to pay tax.
- § 301.6654-1 Failure by individual to pay estimated income tax.
- § 301.6655-1 Failure by corporation to pay estimated income tax.
- § 301.6656-1 Abatement of penalty.
- § 301.6657-1 Bad checks.
- § 301.6658-1 Addition to tax in case of jeopardy.
- § 301.6659-1 Applicable rules.
- § 301.6671-1 Rules for application of assessable penalties.
- § 301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax.
- § 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely…
- § 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
- § 301.6678-1 Failure to furnish statements to payees.
- § 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or…
- § 301.6682-1 False information with respect to withholding allowances based on itemized…
- § 301.6684-1 Assessable penalties with respect to liability for tax under chapter 42.
- § 301.6685-1 Assessable penalties with respect to private foundations' failure to…
- § 301.6686-1 Failure of DISC to file returns.
- § 301.6688-1 Assessable penalties with respect to information required to be furnished…
- § 301.6689-1 Failure to file notice of redetermination of foreign income taxes.
- § 301.6690-1 Penalty for fraudulent statement or failure to furnish statement to plan…
- § 301.6692-1 Failure to file actuarial report.
- § 301.6693-1 Penalty for failure to provide reports and documents concerning individual…
- § 301.6707-1 Failure to furnish information regarding reportable transactions.
- § 301.6707A-1 Failure to include on any return or statement any information required to…
- § 301.6708-1 Failure to maintain lists of advisees with respect to reportable…
- § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters…
- § 301.6712-1 Failure to disclose treaty-based return positions.
- § 301.6721-0 Table of Contents.
- § 301.6721-1 Failure to file correct information returns.
- § 301.6722-1 Failure to furnish correct payee statements.
- § 301.6723-1 Failure to comply with other information reporting requirements.
- § 301.6724-1 Reasonable cause.
- § 301.6751(b)-1 Supervisory and higher level official approval for penalties.
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