26 U.S.C., Title 26, Subtitle F, Chapter 68, Subchapter B, Part I | uscode.io

Part I: GENERAL PROVISIONS

Section 6671: Rules for application of assessable penalties

Section 6672: Failure to collect and pay over tax, or attempt to evade or defeat tax

Section 6673: Sanctions and costs awarded by courts

Section 6674: Fraudulent statement or failure to furnish statement to employee

Section 6675: Excessive claims with respect to the use of certain fuels

Section 6676: Erroneous claim for refund or credit

Section 6677: Failure to file information with respect to certain foreign trusts

[Section 6678: Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]

Section 6679: Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

[Section 6680: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]

[Section 6681: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]

Section 6682: False information with respect to withholding

[Section 6683: Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]

Section 6684: Assessable penalties with respect to liability for tax under chapter 42

Section 6685: Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

Section 6686: Failure to file returns or supply information by DISC or former FSC

[Section 6687: Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]

Section 6688: Assessable penalties with respect to information required to be furnished under section 7654

Section 6689: Failure to file notice of redetermination of foreign tax

Section 6690: Fraudulent statement or failure to furnish statement to plan participant

[Section 6691: Reserved]

Section 6692: Failure to file actuarial report

Section 6693: Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

Section 6694: Understatement of taxpayer’s liability by tax return preparer

Section 6695: Other assessable penalties with respect to the preparation of tax returns for other persons

Section 6695A: Substantial and gross valuation misstatements attributable to incorrect appraisals

Section 6696: Rules applicable with respect to sections 6694, 6695, and 6695A

[Section 6697: Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554]

Section 6698: Failure to file partnership return

[Section 6698A: Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]

Section 6699: Failure to file S corporation return

Section 6700: Promoting abusive tax shelters, etc.

Section 6701: Penalties for aiding and abetting understatement of tax liability

Section 6702: Frivolous tax submissions

Section 6703: Rules applicable to penalties under sections 6700, 6701, and 6702

Section 6704: Failure to keep records necessary to meet reporting requirements under section 6047(d)

Section 6705: Failure by broker to provide notice to payors

Section 6706: Original issue discount information requirements

Section 6707: Failure to furnish information regarding reportable transactions

Section 6707A: Penalty for failure to include reportable transaction information with return

Section 6708: Failure to maintain lists of advisees with respect to reportable transactions

Section 6709: Penalties with respect to mortgage credit certificates

Section 6710: Failure to disclose that contributions are nondeductible

Section 6711: Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

Section 6712: Failure to disclose treaty-based return positions

Section 6713: Disclosure or use of information by preparers of returns

Section 6714: Failure to meet disclosure requirements applicable to quid pro quo contributions

Section 6715: Dyed fuel sold for use or used in taxable use, etc.

Section 6715A: Tampering with or failing to maintain security requirements for mechanical dye injection systems

[Section 6716: Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

Section 6717: Refusal of entry

Section 6718: Failure to display tax registration on vessels

Section 6719: Failure to register or reregister

Section 6720: Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes

Section 6720A: Penalty with respect to certain adulterated fuels

Section 6720B: Fraudulent identification of exempt use property

[Section 6720C: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(7)(B), Mar. 23, 2018, 132 Stat. 1212]