26 U.S.C. § 6687
Section 6687 · Repealed. Pub. L. 101239, title VII, 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
Applied in 5 court decisions — leading case Atlas Roofing Co. v. Occupational Safety & Health Review Commission (1975)
Most recently applied in Gates v. United States (May 1989)
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.
Section, added Pub. L. 92–512, title I, § 144(b)(1), Oct. 20, 1972, 86 Stat. 936, related to failure to supply information with respect to place of residence.