U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 68—Additions to the Tax, Additional… / Subchapter A—Additions to the Tax and…Title 26PartPart II—Accuracy-Related and Fraud PenaltiesContents§ 6662. Imposition of accuracy-related penalty on underpayments§ 6662A. Imposition of accuracy-related penalty on understatements with respect to reportable transactions§ 6663. Imposition of fraud penalty§ 6664. Definitions and special rules
