Part I · GENERAL PROVISIONS
Contents (58)
- Section 6671Rules for application of assessable penalties
- Section 6672Failure to collect and pay over tax, or attempt to evade or defeat tax
- Section 6673Sanctions and costs awarded by courts
- Section 6674Fraudulent statement or failure to furnish statement to employee
- Section 6675Excessive claims with respect to the use of certain fuels
- Section 6676Erroneous claim for refund or credit
- Section 6677Failure to file information with respect to certain foreign trusts
- Section 6678Repealed. Pub. L. 99514, title XV, 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
- Section 6679Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- Section 6680Repealed. Pub. L. 94455, title XIX, 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
- Section 6681Repealed. Pub. L. 94455, title XIX, 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
- Section 6682False information with respect to withholding
- Section 6683Repealed. Pub. L. 109135, title IV, 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
- Section 6684Assessable penalties with respect to liability for tax under chapter 42
- Section 6685Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- Section 6686Failure to file returns or supply information by DISC or former FSC
- Section 6687Repealed. Pub. L. 101239, title VII, 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
- Section 6688Assessable penalties with respect to information required to be furnished under section 7654
- Section 6689Failure to file notice of redetermination of foreign tax
- Section 6690Fraudulent statement or failure to furnish statement to plan participant
- Section 6691Reserved]
- Section 6692Failure to file actuarial report
- Section 6693Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- Section 6694Understatement of taxpayers liability by tax return preparer
- Section 6695Other assessable penalties with respect to the preparation of tax returns for other persons
- Section 6695ASubstantial and gross valuation misstatements attributable to incorrect appraisals
- Section 6695BPenalty for substantial misstatements on certification provided by supplier
- Section 6696Rules applicable with respect to sections 6694, 6695, and 6695A
- Section 6697Assessable penalties with respect to liability for tax of regulated investment companies
- Section 6698Failure to file partnership return
- Section 6698ARepealed. Pub. L. 96223, title IV, 401(a), Apr. 2, 1980, 94 Stat. 299]
- Section 6699Failure to file S corporation return
- Section 6700Promoting abusive tax shelters, etc.
- Section 6701Penalties for aiding and abetting understatement of tax liability
- Section 6702Frivolous tax submissions
- Section 6703Rules applicable to penalties under sections 6700, 6701, and 6702
- Section 6704Failure to keep records necessary to meet reporting requirements under section 6047(d)
- Section 6705Failure by broker to provide notice to payors
- Section 6706Original issue discount information requirements
- Section 6707Failure to furnish information regarding reportable transactions
- Section 6707APenalty for failure to include reportable transaction information with return
- Section 6708Failure to maintain lists of advisees with respect to reportable transactions
- Section 6709Penalties with respect to mortgage credit certificates
- Section 6710Failure to disclose that contributions are nondeductible
- Section 6711Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- Section 6712Failure to disclose treaty-based return positions
- Section 6713Disclosure or use of information by preparers of returns
- Section 6714Failure to meet disclosure requirements applicable to quid pro quo contributions
- Section 6715Dyed fuel sold for use or used in taxable use, etc.
- Section 6715ATampering with or failing to maintain security requirements for mechanical dye injection systems
- Section 6716Failure to file information with respect to certain transfers at death and gifts
- Section 6717Refusal of entry
- Section 6718Failure to display tax registration on vessels
- Section 6719Failure to register or reregister
- Section 6720Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- Section 6720APenalty with respect to certain adulterated fuels
- Section 6720BFraudulent identification of exempt use property
- Section 6720CPenalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance