Title 26Part

Part I—General Provisions

Contents

  1. § 6671. Rules for application of assessable penalties
  2. § 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax
  3. § 6673. Sanctions and costs awarded by courts
  4. § 6674. Fraudulent statement or failure to furnish statement to employee
  5. § 6675. Excessive claims with respect to the use of certain fuels
  6. § 6676. Erroneous claim for refund or credit
  7. § 6677. Failure to file information with respect to certain foreign trusts
  8. [§6678. Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
  9. § 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
  10. [§6680. Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
  11. [§6681. Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
  12. § 6682. False information with respect to withholding
  13. [§6683. Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
  14. § 6684. Assessable penalties with respect to liability for tax under chapter 42
  15. § 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
  16. § 6686. Failure to file returns or supply information by DISC or former FSC
  17. [§6687. Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
  18. § 6688. Assessable penalties with respect to information required to be furnished under section 7654
  19. § 6689. Failure to file notice of redetermination of foreign tax
  20. § 6690. Fraudulent statement or failure to furnish statement to plan participant
  21. [§6691. Reserved]
  22. § 6692. Failure to file actuarial report
  23. § 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
  24. § 6694. Understatement of taxpayer's liability by tax return preparer
  25. § 6695. Other assessable penalties with respect to the preparation of tax returns for other persons
  26. § 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals
  27. § 6696. Rules applicable with respect to sections 6694, 6695, and 6695A
  28. [§6697. Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554]
  29. § 6698. Failure to file partnership return
  30. [§6698A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299]
  31. § 6699. Failure to file S corporation return
  32. § 6700. Promoting abusive tax shelters, etc.
  33. § 6701. Penalties for aiding and abetting understatement of tax liability
  34. § 6702. Frivolous tax submissions
  35. § 6703. Rules applicable to penalties under sections 6700, 6701, and 6702
  36. § 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)
  37. § 6705. Failure by broker to provide notice to payors
  38. § 6706. Original issue discount information requirements
  39. § 6707. Failure to furnish information regarding reportable transactions
  40. § 6707A. Penalty for failure to include reportable transaction information with return
  41. § 6708. Failure to maintain lists of advisees with respect to reportable transactions
  42. § 6709. Penalties with respect to mortgage credit certificates
  43. § 6710. Failure to disclose that contributions are nondeductible
  44. § 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
  45. § 6712. Failure to disclose treaty-based return positions
  46. § 6713. Disclosure or use of information by preparers of returns
  47. § 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
  48. § 6715. Dyed fuel sold for use or used in taxable use, etc.
  49. § 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems
  50. [§6716. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300]
  51. § 6717. Refusal of entry
  52. § 6718. Failure to display tax registration on vessels
  53. § 6719. Failure to register or reregister
  54. § 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
  55. § 6720A. Penalty with respect to certain adulterated fuels
  56. § 6720B. Fraudulent identification of exempt use property
  57. § 6720C. Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance