INTERNAL REVENUE CODE OF 1986
Index » Subtitle F » Chapter 68 » Subchapter B
Subtitle F. Procedure and Administration (§§ 6001-7874)
CHAPTER 68. ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Subchapter B. Assessable Penalties
Current through December 21, 2022 (Pub. L. 117-262)
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.
| Section | Section Title |
| I.R.C. 6671 | Rules for application of assessable penalties |
| I.R.C. 6672 | Failure to collect and pay over tax, or attempt to evade or defeat tax |
| I.R.C. 6673 | Sanctions and costs awarded by courts |
| I.R.C. 6674 | Fraudulent statement or failure to furnish statement to employee |
| I.R.C. 6675 | Excessive claims with respect to the use of certain fuels |
| I.R.C. 6676 | Erroneous claim for refund or credit |
| I.R.C. 6677 | Failure to file information with respect to certain foreign trusts |
| I.R.C. 6678 | Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740 |
| I.R.C. 6679 | Failure to file returns, etc., with respect to foreign corporations or foreign partnerships |
| I.R.C. 6680 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817 |
| I.R.C. 6681 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817 |
| I.R.C. 6682 | False information with respect to withholding |
| I.R.C. 6683 | Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626 |
| I.R.C. 6684 | Assessable penalties with respect to liability for tax under chapter 42 |
| I.R.C. 6685 | Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations |
| I.R.C. 6686 | Failure to file returns or supply information by DISC or former FSC |
| I.R.C. 6687 | Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393 |
| I.R.C. 6688 | Assessable penalties with respect to information required to be furnished under section 7654 |
| I.R.C. 6689 | Failure to file notice of redetermination of foreign tax |
| I.R.C. 6690 | Fraudulent statement or failure to furnish statement to plan participant |
| I.R.C. 6691 | Reserved |
| I.R.C. 6692 | Failure to file actuarial report |
| I.R.C. 6693 | Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions |
| I.R.C. 6694 | Understatement of taxpayer's liability by tax return preparer |
| I.R.C. 6695 | Other assessable penalties with respect to the preparation of tax returns for other persons |
| I.R.C. 6695A | Substantial and gross valuation misstatements attributable to incorrect appraisals |
| I.R.C. 6696 | Rules applicable with respect to sections 6694, 6695, and 6695A |
| I.R.C. 6697 | Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554 |
| I.R.C. 6698 | Failure to file partnership return |
| I.R.C. 6698A | Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299 |
| I.R.C. 6699 | Failure to file S corporation return |
| I.R.C. 6700 | Promoting abusive tax shelters, etc. |
| I.R.C. 6701 | Penalties for aiding and abetting understatement of tax liability |
| I.R.C. 6702 | Frivolous tax submissions |
| I.R.C. 6703 | Rules applicable to penalties under sections 6700, 6701, and 6702 |
| I.R.C. 6704 | Failure to keep records necessary to meet reporting requirements under section 6047(d) |
| I.R.C. 6705 | Failure by broker to provide notice to payors |
| I.R.C. 6706 | Original issue discount information requirements |
| I.R.C. 6707 | Failure to furnish information regarding reportable transactions |
| I.R.C. 6707A | Penalty for failure to include reportable transaction information with return |
| I.R.C. 6708 | Failure to maintain lists of advisees with respect to reportable transactions |
| I.R.C. 6709 | Penalties with respect to mortgage credit certificates |
| I.R.C. 6710 | Failure to disclose that contributions are nondeductible |
| I.R.C. 6711 | Failure by tax-exempt organization to disclose that certain information or service available from Federal Government |
| I.R.C. 6712 | Failure to disclose treaty-based return positions |
| I.R.C. 6713 | Disclosure or use of information by preparers of returns |
| I.R.C. 6714 | Failure to meet disclosure requirements applicable to quid pro quo contributions |
| I.R.C. 6715 | Dyed fuel sold for use or used in taxable use, etc. |
| I.R.C. 6715A | Tampering with or failing to maintain security requirements for mechanical dye injection systems |
| I.R.C. 6716 | Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 |
| I.R.C. 6717 | Refusal of entry |
| I.R.C. 6718 | Failure to display tax registration on vessels |
| I.R.C. 6719 | Failure to register or reregister |
| I.R.C. 6720 | Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes |
| I.R.C. 6720A | Penalty with respect to certain adulterated fuels |
| I.R.C. 6720B | Fraudulent identification of exempt use property |
| I.R.C. 6720C | Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance |
| I.R.C. 6721 | Failure to file correct information returns |
| I.R.C. 6722 | Failure to furnish correct payee statements |
| I.R.C. 6723 | Failure to comply with other information reporting requirements |
| I.R.C. 6724 | Waiver; definitions and special rules |
| I.R.C. 6725 | Failure to report information under section 4101 |
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