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Internal Revenue Code · 26 U.S.C.

Chapter 68. ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Additions to the Tax and Additional Amounts §§ 6651–6665

    1. Part I GENERAL PROVISIONS §§ 6651–6659A–6661

      1. § 6651 Failure to file tax return or to pay tax
      2. § 6652 Failure to file certain information returns, registration statements, etc.
      3. § 6653 Failure to pay stamp tax
      4. § 6654 Failure by individual to pay estimated income tax
      5. § 6655 Failure by corporation to pay estimated income tax
      6. § 6656 Failure to make deposit of taxes
      7. § 6657 Bad checks
      8. § 6658 Coordination with title 11
      9. § 6659 Improper claim for Trump account contribution pilot program credit
      10. § 6659A–6661 Repealed

    2. Part II ACCURACY-RELATED AND FRAUD PENALTIES §§ 6662–6664

      1. § 6662 Imposition of accuracy-related penalty on underpayments
      2. § 6662A Imposition of accuracy-related penalty on understatements with respect to reportable transactions
      3. § 6663 Imposition of fraud penalty
      4. § 6664 Definitions and special rules

    3. Part III APPLICABLE RULES § 6665

      1. § 6665 Applicable rules

  2. Subchapter B Assessable Penalties §§ 6671–6726

    1. Part I GENERAL PROVISIONS §§ 6671–6720C

      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 § 6678 Repealed
      9. § 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
      10. § 6680 Repealed
      11. § 6681 Repealed
      12. § 6682 False information with respect to withholding
      13. § 6683 Repealed
      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
      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. § 6695B Penalty for substantial misstatements on certification provided by supplier
      27. § 6695A Substantial and gross valuation misstatements attributable to incorrect appraisals
      28. § 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
      29. § 6697 Repealed
      30. § 6698 Failure to file partnership return
      31. § 6698A Repealed
      32. § 6699 Failure to file S corporation return
      33. § 6700 Promoting abusive tax shelters, etc.
      34. § 6701 Penalties for aiding and abetting understatement of tax liability
      35. § 6702 Frivolous tax submissions
      36. § 6703 Rules applicable to penalties under sections 6700, 6701, and 6702
      37. § 6704 Failure to keep records necessary to meet reporting requirements under section 6047(d)
      38. § 6705 Failure by broker to provide notice to payors
      39. § 6706 Original issue discount information requirements
      40. § 6707 Failure to furnish information regarding reportable transactions
      41. § 6707A Penalty for failure to include reportable transaction information with return
      42. § 6708 Failure to maintain lists of advisees with respect to reportable transactions
      43. § 6709 Penalties with respect to mortgage credit certificates
      44. § 6710 Failure to disclose that contributions are nondeductible
      45. § 6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
      46. § 6712 Failure to disclose treaty-based return positions
      47. § 6713 Disclosure or use of information by preparers of returns
      48. § 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
      49. § 6715 Dyed fuel sold for use or used in taxable use, etc.
      50. § 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
      51. § 6716 Repealed
      52. § 6717 Refusal of entry
      53. § 6718 Failure to display tax registration on vessels
      54. § 6719 Failure to register or reregister
      55. § 6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
      56. § 6720A Penalty with respect to certain adulterated fuels
      57. § 6720B Fraudulent identification of exempt use property
      58. § 6720C Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance

    2. Part II FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS §§ 6721–6726

      1. § 6721 Failure to file correct information returns
      2. § 6722 Failure to furnish correct payee statements
      3. § 6723 Failure to comply with other information reporting requirements
      4. § 6724 Waiver; definitions and special rules
      5. § 6725 Failure to report information under section 4101
      6. § 6726 Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds

  3. Subchapter C Procedural Requirements § 6751

    1. § 6751 Procedural requirements