Internal Revenue Code · 26 U.S.C.
§ 6674. Fraudulent statement or failure to furnish statement to employee
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. § 6674
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- July 30, 1965 by Pub. L. 89–97
- Length
- 121 words · about 1 min to read
- Cross-references
- cites 3; cited by 2 Code sections and 1 other regulation
- Regulations
- 2 issued under this section
In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.
(Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 89–97, title III, § 313(e)(2)(C), July 30, 1965, 79 Stat. 385.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6674
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 7204 Fraudulent statement or failure to make statement to employees
- § 6051 Receipts for employees
- § 3111 Rate of tax
Cited by 2 Code sections
- § 6051(f)(1)(B)(ii) Receipts for employees
- § 7204 Fraudulent statement or failure to make statement to employees
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 89–97
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- Subchapter B Assessable Penalties
- Part I GENERAL PROVISIONS
Nearby sections
- § 6671 Rules for application of assessable penalties
- § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax
- § 6673 Sanctions and costs awarded by courts
- § 6674 Fraudulent statement or failure to furnish statement to employee
- § 6675 Excessive claims with respect to the use of certain fuels
- § 6676 Erroneous claim for refund or credit
- § 6677 Failure to file information with respect to certain foreign trusts
- § 6678 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1965—Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1965 Amendment
Amendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as a note under section 6053 of this title.