26 U.S.C. § 6659
Sections in this chapter
- § 6651
- § 6652
- § 6653
- § 6654
- § 6655
- § 6656
- § 6657
- § 6658
- § 6659
- § 6661
- § 6662
- § 6662A
- § 6663
- § 6664
- § 6665
- § 6671
- § 6672
- § 6673
- § 6674
- § 6675
- § 6676
- § 6677
- § 6678
- § 6679
- § 6680
- § 6681
- § 6682
- § 6683
- § 6684
- § 6685
- § 6686
- § 6687
- § 6688
- § 6689
- § 6690
- § 6691
- § 6692
- § 6693
- § 6694
- § 6695A
- § 6695
- § 6695B
- § 6696
- § 6697
- § 6698
- § 6698A
- § 6699
- § 6700
- § 6701
- § 6702
- § 6703
- § 6704
- § 6705
- § 6706
- § 6707
- § 6707A
- § 6708
- § 6709
- § 6710
- § 6711
- § 6712
- § 6713
- § 6714
- § 6715
- § 6715A
- § 6716
- § 6717
- § 6718
- § 6719
- § 6720
- § 6720A
- § 6720B
- § 6720C
- § 6721
- § 6722
- § 6723
- § 6724
- § 6725
- § 6726
- § 6751
§ 6659. Improper claim for Trump account contribution pilot program credit
- (a) In the case of any individual who makes an election under section 6434 with respect to an individual who is not an eligible child of the taxpayer—
- (1) if such election was made due to negligence or disregard of the rules or regulations, there shall be imposed a penalty of $500, or
- (2) if such election was made due to fraud, there shall be imposed a penalty of $1,000.
- (b)
- (1) The term “eligible child” has the meaning given such term under section 6434.
- (2) The terms “negligence” and “disregard” have the same meaning as when such terms are used in section 6662.
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