26 U.S.C. § 6674
Section 6674 · Fraudulent statement or failure to furnish statement to employee
Amended 2 times on record
Applied in 11 court decisions — leading case 473 F. Supp. 367 - Turner v. Unification Church (1978)
Most recently applied in 38 F. Supp. 2d 707 - Davis v. B & S, INC. (November 1998)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1965—Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing.
Effective Date of 1965 Amendment
Amendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as a note under section 6053 of this title.