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Index  » Subtitle F  » Chapter 68  » Subchapter B

Subtitle F. Procedure and Administration (§§ 6001-7874)


Subchapter B. Assessable Penalties

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter B (Assessable Penalties) of chapter 68 (ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 6671Rules for application of assessable penalties
I.R.C. 6672Failure to collect and pay over tax, or attempt to evade or defeat tax
I.R.C. 6673Sanctions and costs awarded by courts
I.R.C. 6674Fraudulent statement or failure to furnish statement to employee
I.R.C. 6675Excessive claims with respect to the use of certain fuels
I.R.C. 6676Erroneous claim for refund or credit
I.R.C. 6677Failure to file information with respect to certain foreign trusts
I.R.C. 6678Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740
I.R.C. 6679Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
I.R.C. 6680Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817
I.R.C. 6681Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817
I.R.C. 6682False information with respect to withholding
I.R.C. 6683Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626
I.R.C. 6684Assessable penalties with respect to liability for tax under chapter 42
I.R.C. 6685Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
I.R.C. 6686Failure to file returns or supply information by DISC or former FSC
I.R.C. 6687Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
I.R.C. 6688Assessable penalties with respect to information required to be furnished under section 7654
I.R.C. 6689Failure to file notice of redetermination of foreign tax
I.R.C. 6690Fraudulent statement or failure to furnish statement to plan participant
I.R.C. 6691Reserved
I.R.C. 6692Failure to file actuarial report
I.R.C. 6693Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
I.R.C. 6694Understatement of taxpayer's liability by tax return preparer
I.R.C. 6695Other assessable penalties with respect to the preparation of tax returns for other persons
I.R.C. 6695ASubstantial and gross valuation misstatements attributable to incorrect appraisals
I.R.C. 6696Rules applicable with respect to sections 6694, 6695, and 6695A
I.R.C. 6697Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554
I.R.C. 6698Failure to file partnership return
I.R.C. 6698ARepealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
I.R.C. 6699Failure to file S corporation return
I.R.C. 6700Promoting abusive tax shelters, etc.
I.R.C. 6701Penalties for aiding and abetting understatement of tax liability
I.R.C. 6702Frivolous tax submissions
I.R.C. 6703Rules applicable to penalties under sections 6700, 6701, and 6702
I.R.C. 6704Failure to keep records necessary to meet reporting requirements under section 6047(d)
I.R.C. 6705Failure by broker to provide notice to payors
I.R.C. 6706Original issue discount information requirements
I.R.C. 6707Failure to furnish information regarding reportable transactions
I.R.C. 6707APenalty for failure to include reportable transaction information with return
I.R.C. 6708Failure to maintain lists of advisees with respect to reportable transactions
I.R.C. 6709Penalties with respect to mortgage credit certificates
I.R.C. 6710Failure to disclose that contributions are nondeductible
I.R.C. 6711Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
I.R.C. 6712Failure to disclose treaty-based return positions
I.R.C. 6713Disclosure or use of information by preparers of returns
I.R.C. 6714Failure to meet disclosure requirements applicable to quid pro quo contributions
I.R.C. 6715Dyed fuel sold for use or used in taxable use, etc.
I.R.C. 6715ATampering with or failing to maintain security requirements for mechanical dye injection systems
I.R.C. 6716Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
I.R.C. 6717Refusal of entry
I.R.C. 6718Failure to display tax registration on vessels
I.R.C. 6719Failure to register or reregister
I.R.C. 6720Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
I.R.C. 6720APenalty with respect to certain adulterated fuels
I.R.C. 6720BFraudulent identification of exempt use property
I.R.C. 6720CPenalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
I.R.C. 6721Failure to file correct information returns
I.R.C. 6722Failure to furnish correct payee statements
I.R.C. 6723Failure to comply with other information reporting requirements
I.R.C. 6724Waiver; definitions and special rules
I.R.C. 6725Failure to report information under section 4101

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.