Failure to File (Delinquency) Penalty Recomputation IRC 6651(a)(1)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The Failure to File (FTF) penalty is assessed when a taxpayer fails to file a tax return by the return due date including extensions {i.e., returns received after the normal or extended return due date (RDD)}.
The FTF penalty applies to the actual amount of tax due on the RDD.
Get a plain-English answer with a citation back to this text.
Ask AI about this code