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Treasury Regulations · 26 CFR Part 301

Subpart ECFRe7a848e7ecebb4b. Additions to the Tax, Additional Amounts, and Assessable Penalties

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Additions to the Tax and Additional Amounts §§ 301.6651-1 to 301.6751(b)-1

    1. § 301.6651-1 Failure to file tax return or to pay tax.
    2. § 301.6652-1 Failure to file certain information returns.
    3. § 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
    4. § 301.6652-3 Failure to file information with respect to employee retirement benefit plan.
    5. § 301.6653-1 Failure to pay tax.
    6. § 301.6654-1 Failure by individual to pay estimated income tax.
    7. § 301.6655-1 Failure by corporation to pay estimated income tax.
    8. § 301.6656-1 Abatement of penalty.
    9. § 301.6657-1 Bad checks.
    10. § 301.6658-1 Addition to tax in case of jeopardy.
    11. § 301.6659-1 Applicable rules.
    12. § 301.6671-1 Rules for application of assessable penalties.
    13. § 301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax.
    14. § 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay.
    15. § 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
    16. § 301.6678-1 Failure to furnish statements to payees.
    17. § 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
    18. § 301.6682-1 False information with respect to withholding allowances based on itemized deductions.
    19. § 301.6684-1 Assessable penalties with respect to liability for tax under chapter 42.
    20. § 301.6685-1 Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
    21. § 301.6686-1 Failure of DISC to file returns.
    22. § 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.
    23. § 301.6689-1 Failure to file notice of redetermination of foreign income taxes.
    24. § 301.6690-1 Penalty for fraudulent statement or failure to furnish statement to plan participant.
    25. § 301.6692-1 Failure to file actuarial report.
    26. § 301.6693-1 Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities.
    27. § 301.6707-1 Failure to furnish information regarding reportable transactions.
    28. § 301.6707A-1 Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
    29. § 301.6708-1 Failure to maintain lists of advisees with respect to reportable transactions.
    30. § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters (temporary).
    31. § 301.6712-1 Failure to disclose treaty-based return positions.
    32. § 301.6721-0 Table of Contents.
    33. § 301.6721-1 Failure to file correct information returns.
    34. § 301.6722-1 Failure to furnish correct payee statements.
    35. § 301.6723-1 Failure to comply with other information reporting requirements.
    36. § 301.6724-1 Reasonable cause.
    37. § 301.6751(b)-1 Supervisory and higher level official approval for penalties.