26 U.S.C. § 6751
Section 6751 · Procedural requirements
Current version, with additions and removals from the July 22, 1998 version.
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.
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.
(1) In general
(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.
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
(2) Exceptions
Paragraph (1) shall not apply to—
Paragraph (1) shall not apply to—
(B) any other penalty automatically calculated through electronic means.
(B) any other penalty automatically calculated through electronic means.
For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.
For purposes of this section, the term "penalty" includes any addition to tax or any additional amount.