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26 U.S.C. § 6705

Title 26 Chapter 68 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 6705. Failure by broker to provide notice to payors

  • (a) Any person required under section 3406(d)(2)(B) to provide notice to any payor who willfully fails to provide such notice to such payor shall pay a penalty of $500 for each such failure.
  • (b) Any penalty imposed by this section shall be in addition to any other penalty provided by law.

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