Internal Revenue Code · 26 U.S.C.

§ 6684. Assessable penalties with respect to liability for tax under chapter 42

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 6684

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: December 30, 1969 by Pub. L. 91–172
Last amended: December 22, 1987 by Pub. L. 100–203
Amendments: 1 dated changes in the source credit
Length: 2 subsections · 110 words · about 1 min to read
Cross-references: cites 0; cited by 1 Code section and 2 other regulations
Regulations: 1 issued under this section

If any person becomes liable for tax under any section of chapter 42 (relating to private foundations and certain other tax-exempt organizations) by reason of any act or failure to act which is not due to reasonable cause and either—

¶(1) such person has theretofore been liable for tax under such chapter, or

¶(2) such act or failure to act is both willful and flagrant,

then such person shall be liable for a penalty equal to the amount of such tax.

(Added Pub. L. 91–172, title I, § 101(c), Dec. 30, 1969, 83 Stat. 519; amended Pub. L. 100–203, title X, § 10712(c)(4), Dec. 22, 1987, 101 Stat. 1330–467.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 6684

§ 301.6684-1 Assessable penalties with respect to liability for tax under chapter 42.

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited by 1 Code section

§ 4948(c)(2) Application of taxes and denial of exemption with respect to certain foreign organizations

Cited in 2 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

December 22, 1987Amended by Pub. L. 100–203
December 30, 1969Added by Pub. L. 91–172

Where it sits in the Code

Nearby sections

§ 6680 Repealed
§ 6681 Repealed
§ 6682 False information with respect to withholding
§ 6683 Repealed
§ 6684 Assessable penalties with respect to liability for tax under chapter 42
§ 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
§ 6686 Failure to file returns or supply information by DISC or former FSC
§ 6687 Repealed
§ 6688 Assessable penalties with respect to information required to be furnished under section 7654

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1987—Pub. L. 100–203 inserted “and certain other tax-exempt organizations” after “private foundations” in parenthetical.

Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203 applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) of Pub. L. 100–203, set out as an Effective Date note under section 4955 of this title.

Effective Date

Section effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as a note under section 4940 of this title.