Internal Revenue Code · 26 U.S.C.
§ 6663. Imposition of fraud penalty
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6663
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 19, 1989 by Pub. L. 101–239
- Length
- 3 subsections · 152 words · about 1 min to read
- Cross-references
- cites 0; cited by 2 Code sections and 4 other regulations
If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 75 percent of the portion of the underpayment which is attributable to fraud.
If the Secretary establishes that any portion of an underpayment is attributable to fraud, the entire underpayment shall be treated as attributable to fraud, except with respect to any portion of the underpayment which the taxpayer establishes (by a preponderance of the evidence) is not attributable to fraud.
In the case of a joint return, this section shall not apply with respect to a spouse unless some part of the underpayment is due to the fraud of such spouse.
(Added Pub. L. 101–239, title VII, § 7721(a), Dec. 19, 1989, 103 Stat. 2397.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 2 Code sections
- § 6662(b)(10) Imposition of accuracy-related penalty on underpayments
- § 6662A(e)(2)(A) Imposition of accuracy-related penalty on understatements with respect to reportable transactions
Cited in 4 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 101–239
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- Subchapter A Additions to the Tax and Additional Amounts
- Part II ACCURACY-RELATED AND FRAUD PENALTIES
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7721(d) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 461 of this title.