CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES›Subchapter C— Procedural Requirements
§ 6751. Procedural requirements
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
(a) Computation of penalty included in notice
The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.
(b) Approval of assessment
(1) In general
No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.
(2) Exceptions
Paragraph (1) shall not apply to—
(A) any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of paragraph (9) or (10) of subsection (b) thereof); or
(B) any other penalty automatically calculated through electronic means.
(c) Penalties
For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.
(Added Pub. L. 105–206, title III, § 3306(a), July 22, 1998, 112 Stat. 744; amended Pub. L. 116–260, div. EE, title II, § 212(b)(3), Dec. 27, 2020, 134 Stat. 3067; Pub. L. 117–328, div. T, title VI, § 605(a)(2)(D), Dec. 29, 2022, 136 Stat. 5395.)
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