U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 68—Additions to the Tax, Additional… / Subchapter B—Assessable PenaltiesTitle 26PartPart II—Failure to Comply with Certain Information Reporting RequirementsContents§ 6721. Failure to file correct information returns§ 6722. Failure to furnish correct payee statements§ 6723. Failure to comply with other information reporting requirements§ 6724. Waiver; definitions and special rules§ 6725. Failure to report information under section 4101