Part I. General Provisions
Index
- § 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
- § 6673. Sanctions and Costs Awarded By Courts
- § 6674. Fraudulent Statement Or Failure to Furnish Statement to Employee
- § 6674. Fraudulent Statement Or Failure to Furnish Statement to Employee
- § 6675. Excessive Claims With Respect to the Use of Certain Fuels
- § 6676. Repealed
- § 6677. Failure to File Information With Respect to Certain Foreign Trusts
- § 6677. Failure to File Information With Respect to Certain Foreign Trusts
- § 6678. Repealed
- § 6678. Repealed
- § 6679. Failure to File Returns, Etc., With Respect to Foreign Corporations Or Foreign Partnerships
- § 6679. Failure to File Returns, Etc., With Respect to Foreign Corporations Or Foreign Partnerships
- § 6680. Repealed
- § 6680. Repealed
- § 6681. Repealed
- § 6681. Repealed
- § 6682. False Information With Respect to Withholding
- § 6682. False Information With Respect to Withholding
- § 6683. [Repealed]
- § 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
- § 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 Fsc
- § 6686. Failure to File Returns Or Supply Information By Disc Or Fsc
- § 6687. Repealed
- § 6687. Repealed
- § 6688. Assessable Penalties With Respect to Information Required to Be Furnished Under Section 7654
- § 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
- § 6691. Reserved
- § 6692. Failure to File Actuarial Report
- § 6692. Failure to File Actuarial Report
- § 6693. Failure to Provide Reports On Certain Tax-Favored Accounts Or Annuities; Penalties Relating to Designated Nondeductible Contributions
- § 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 Income Tax Return Preparer
- § 6694. Understatement of Taxpayer's Liability By Income Tax Return Preparer
- § 6695. Other Assessable Penalties With Respect to the Preparation of Income Tax Returns For Other Persons
- § 6695. Other Assessable Penalties With Respect to the Preparation of Income Tax Returns For Other Persons
- § 6696. Rules Applicable With Respect to Sections 6694 and 6695
- § 6696. Rules Applicable With Respect to Sections 6694 and 6695
- § 6697. Assessable Penalties With Respect to Liability For Tax of Regulated Investment Companies
- § 6697. Assessable Penalties With Respect to Liability For Tax of Regulated Investment Companies
- § 6698. Failure to File Partnership Return
- § 6698. Failure to File Partnership Return
- § 6698a. Repealed
- § 6698a. Repealed
- § 6699. Repealed
- § 6699. Repealed
- § 6700. Promoting Abusive Tax Shelters, Etc
- § 6700. Promoting Abusive Tax Shelters, Etc
- § 6701. Penalties For Aiding and Abetting Understatement of Tax Liability
- § 6701. Penalties For Aiding and Abetting Understatement of Tax Liability
- § 6702. Frivolous Income Tax Return
- § 6702. Frivolous Income Tax Return
- § 6703. Rules Applicable to Penalties Under Sections 6700, 6701, and 6702
- § 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)
- § 6704. Failure to Keep Records Necessary to Meet Reporting Requirements Under Section 6047(d)
- § 6705. Failure By Broker to Provide Notice to Payors
- § 6705. Failure By Broker to Provide Notice to Payors
- § 6706. Original Issue Discount Information Requirements
- § 6706. Original Issue Discount Information Requirements
- § 6707. Failure to Furnish Information Regarding Reportable Transactions
- § 6707. Failure to Furnish Information Regarding Reportable Transactions
- § 6707a. Penalty For Failure to Include Reportable Transaction Information With Return
- § 6707a. Penalty For Failure to Include Reportable Transaction Information With Return
- § 6708. Failure to Maintain Lists of Advisees With Respect to Reportable Transactions
- § 6708. Failure to Maintain Lists of Advisees With Respect to Reportable Transactions
- § 6709. Penalties With Respect to Mortgage Credit Certificates
- § 6709. Penalties With Respect to Mortgage Credit Certificates
- § 6710. Failure to Disclose that Contributions Are Nondeductible
- § 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
- § 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
- § 6712. Failure to Disclose Treaty-Based Return Positions
- § 6713. Disclosure Or Use of Information By Preparers of Returns
- § 6713. Disclosure Or Use of Information By Preparers of Returns
- § 6714. Failure to Meet Disclosure Requirements Applicable to Quid Pro Quo Contributions
- § 6714. Failure to Meet Disclosure Requirements Applicable to Quid Pro Quo Contributions
- § 6715. Dyed Fuel Sold For Use Or Used In Taxable Use, Etc
- § 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
- § 6715a. Tampering With Or Failing to Maintain Security Requirements For Mechanical Dye Injection Systems
- § 6716. Failure to File Information With Respect to Certain Transfers At Death and Gifts
- § 6716. Failure to File Information With Respect to Certain Transfers At Death and Gifts
- § 6717. Refusal of Entry
- § 6717. Refusal of Entry
- § 6718. Failure to Display Tax Registration On Vessels
- § 6718. Failure to Display Tax Registration On Vessels
- § 6719. Failure to Register Or Reregister
- § 6719. Failure to Register Or Reregister
- § 6720. Fraudulent Acknowledgments With Respect to Donations of Motor Vehicles, Boats, and Airplanes
- § 6720. Fraudulent Acknowledgments With Respect to Donations of Motor Vehicles, Boats, and Airplanes
- § 6720a. Penalty With Respect to Certain Adulterated Fuels
- § 6720a. Penalty With Respect to Certain Adulterated Fuels