CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES›Subchapter B— Assessable Penalties
PART I— GENERAL PROVISIONS
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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 Repealed.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…
- § 6680. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90…
- § 6681. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90…
- § 6682. False information with respect to withholding
- § 6683. Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat.…
- § 6684. Assessable penalties with respect to liability for tax under chapter 42
- § 6685. Assessable penalty with respect to public inspection requirements for certain…
- § 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 Repealed.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…
- § 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;…
- § 6694. Understatement of taxpayer’s liability by tax return preparer
- § 6695. Other assessable penalties with respect to the preparation of tax returns for…
- § 6695B. Penalty for substantial misstatements on certification provided by supplier
- § 6695A. Substantial and gross valuation misstatements attributable to incorrect…
- § 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 Repealed.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…
- § 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…
- § 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…
- § 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,…
- § 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…
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