26 U.S.C. § 4412
Section 4412 · Registration
Amended 2 times on record
Applied in 77 court decisions — leading case Grosso v. United States (1968)
Most recently applied in 864 F. Supp. 100 - Stephenson v. United States (September 1994)
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.
Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district—
(1) his name and place of residence;
(2) if he is liable for tax under subchapter A, each place of business where the activity which makes him so liable is carried on, and the name and place of residence of each person who is engaged in receiving wagers for him or on his behalf; and
(3) if he is engaged in receiving wagers for or on behalf of any person liable for tax under subchapter A, the name and place of residence of each such person.
Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered.
In accordance with regulations prescribed by the Secretary, the Secretary may require from time to time such supplemental information from any person required to register under this section as may be needful to the enforcement of this chapter.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1976—Subsec. (c). Pub. L. 94–455 substituted “the Secretary may” for “he or his delegate may”.
Persons Paying Tax and Registering Before December 1, 1974
Persons registered before Dec. 1, 1974 under this section (as in effect on July 1, 1974) for the year ending June 30, 1975, not required to reregister under this section for such year, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title.
Cross References
Liability in case of death or change of location, see section 4905 of this title.
Penalty for failure to register, see section 7272 of this title.