Title 26, Chapter 68
Internal Revenue Code — 80 sections
- § 6651 Section 6651 - Failure to file tax return or to pay tax
- § 6652 Section 6652 - Failure to file certain information returns, registration statements, etc.
- § 6653 Section 6653 - Failure to pay stamp tax
- § 6654 Section 6654 - Failure by individual to pay estimated income tax
- § 6655 Section 6655 - Failure by corporation to pay estimated income tax
- § 6656 Section 6656 - Failure to make deposit of taxes
- § 6657 Section 6657 - Bad checks
- § 6658 Section 6658 - Coordination with title 11
- § 6659 Section 6659 - Improper claim for Trump account contribution pilot program credit
- § 6661 Section 6661 - Repealed. Pub. L. 101–239, title VII , § 7721(c)(2), Dec. 19, 1989 , 103 Stat. 2399 ]
- § 6662 Section 6662 - Imposition of accuracy-related penalty on underpayments
- § 6662A Section 6662A - Imposition of accuracy-related penalty on understatements with respect to reportable transactions
- § 6663 Section 6663 - Imposition of fraud penalty
- § 6664 Section 6664 - Definitions and special rules
- § 6665 Section 6665 - Applicable rules
- § 6671 Section 6671 - Rules for application of assessable penalties
- § 6672 Section 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax
- § 6673 Section 6673 - Sanctions and costs awarded by courts
- § 6674 Section 6674 - Fraudulent statement or failure to furnish statement to employee
- § 6675 Section 6675 - Excessive claims with respect to the use of certain fuels
- § 6676 Section 6676 - Erroneous claim for refund or credit
- § 6677 Section 6677 - Failure to file information with respect to certain foreign trusts
- § 6678 Section 6678 - Repealed. Pub. L. 99–514, title XV , § 1501(d)(2), Oct. 22, 1986 , 100 Stat. 2740 ]
- § 6679 Section 6679 - Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- § 6680 Section 6680 - Repealed. Pub. L. 94–455, title XIX , § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976 , 90 Stat. 1817 ]
- § 6681 Section 6681 - Repealed. Pub. L. 94–455, title XIX , § 1904(b)(10)(D)(i), Oct. 4, 1976 , 90 Stat. 1817 ]
- § 6682 Section 6682 - False information with respect to withholding
- § 6683 Section 6683 - Repealed. Pub. L. 109–135, title IV , § 403(n)(3)(A), Dec. 21, 2005 , 119 Stat. 2626 ]
- § 6684 Section 6684 - Assessable penalties with respect to liability for tax under chapter 42
- § 6685 Section 6685 - Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- § 6686 Section 6686 - Failure to file returns or supply information by DISC or former FSC
- § 6687 Section 6687 - Repealed. Pub. L. 101–239, title VII , § 7711(b)(1), Dec. 19, 1989 , 103 Stat. 2393 ]
- § 6688 Section 6688 - Assessable penalties with respect to information required to be furnished under section 7654
- § 6689 Section 6689 - Failure to file notice of redetermination of foreign tax
- § 6690 Section 6690 - Fraudulent statement or failure to furnish statement to plan participant
- § 6691 Section 6691 - Reserved]
- § 6692 Section 6692 - Failure to file actuarial report
- § 6693 Section 6693 - Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- § 6694 Section 6694 - Understatement of taxpayer’s liability by tax return preparer
- § 6695 Section 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
- § 6695A Section 6695A - Substantial and gross valuation misstatements attributable to incorrect appraisals
- § 6695B Section 6695B - Penalty for substantial misstatements on certification provided by supplier
- § 6696 Section 6696 - Rules applicable with respect to sections 6694, 6695, and 6695A
- § 6697 Section 6697 - Repealed. Pub. L. 111–325, title V , § 501(a), Dec. 22, 2010 , 124 Stat. 3554 ]
- § 6698 Section 6698 - Failure to file partnership return
- § 6698A Section 6698A - Repealed. Pub. L. 96–223, title IV , § 401(a), Apr. 2, 1980 , 94 Stat. 299 ]
- § 6699 Section 6699 - Failure to file S corporation return
- § 6700 Section 6700 - Promoting abusive tax shelters, etc.
- § 6701 Section 6701 - Penalties for aiding and abetting understatement of tax liability
- § 6702 Section 6702 - Frivolous tax submissions
- § 6703 Section 6703 - Rules applicable to penalties under sections 6700, 6701, and 6702
- § 6704 Section 6704 - Failure to keep records necessary to meet reporting requirements under section 6047(d)
- § 6705 Section 6705 - Failure by broker to provide notice to payors
- § 6706 Section 6706 - Original issue discount information requirements
- § 6707 Section 6707 - Failure to furnish information regarding reportable transactions
- § 6707A Section 6707A - Penalty for failure to include reportable transaction information with return
- § 6708 Section 6708 - Failure to maintain lists of advisees with respect to reportable transactions
- § 6709 Section 6709 - Penalties with respect to mortgage credit certificates
- § 6710 Section 6710 - Failure to disclose that contributions are nondeductible
- § 6711 Section 6711 - Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- § 6712 Section 6712 - Failure to disclose treaty-based return positions
- § 6713 Section 6713 - Disclosure or use of information by preparers of returns
- § 6714 Section 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions
- § 6715 Section 6715 - Dyed fuel sold for use or used in taxable use, etc.
- § 6715A Section 6715A - Tampering with or failing to maintain security requirements for mechanical dye injection systems
- § 6716 Section 6716 - Repealed. Pub. L. 111–312, title III , § 301(a), Dec. 17, 2010 , 124 Stat. 3300 ]
- § 6717 Section 6717 - Refusal of entry
- § 6718 Section 6718 - Failure to display tax registration on vessels
- § 6719 Section 6719 - Failure to register or reregister
- § 6720 Section 6720 - Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- § 6720A Section 6720A - Penalty with respect to certain adulterated fuels
- § 6720B Section 6720B - Fraudulent identification of exempt use property
- § 6720C Section 6720C - Penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance
- § 6721 Section 6721 - Failure to file correct information returns
- § 6722 Section 6722 - Failure to furnish correct payee statements
- § 6723 Section 6723 - Failure to comply with other information reporting requirements
- § 6724 Section 6724 - Waiver; definitions and special rules
- § 6725 Section 6725 - Failure to report information under section 4101
- § 6726 Section 6726 - Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
- § 6751 Section 6751 - Procedural requirements