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Internal Revenue Code · 26 U.S.C.

§ 7272. Penalty for failure to register or reregister

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. § 7272

At a glance

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

Status
In force
Enacted
June 30, 1958 by Pub. L. 85–475
Last amended
August 10, 2005 by Pub. L. 109–59
Amendments
5 dated changes in the source credit
Length
2 subsections · 181 words · about 1 min to read
Cross-references
cites 3; cited by 2 Code sections and 0 other regulations
Regulations
1 issued under this section
(a) In general

Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).

(b) Cross references

For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85–475, § 4(b)(8), June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title II, § 204(6), (7), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89–44, title VI, § 601(h), June 21, 1965, 79 Stat. 155; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1816, 1830, 1834; Pub. L. 108–357, title VIII, § 863(a), Oct. 22, 2004, 118 Stat. 1619; Pub. L. 109–59, title XI, § 11164(b)(3), Aug. 10, 2005, 119 Stat. 1975.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 7272

Cross-references

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

This section cites 3 other sections

Cited by 2 Code sections

Amendment history

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

  1. Amended by Pub. L. 109–59Parts changed in 2005: (a)
  2. Amended by Pub. L. 108–357Parts changed in 2004: (a)
  3. Amended by Pub. L. 94–455Parts changed in 1976: (a) (b)
  4. Amended by Pub. L. 89–44Parts changed in 1965: (b)
  5. Amended by Pub. L. 85–859Parts changed in 1958: (a) (b)
  6. Enacted by Pub. L. 85–475

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
  3. Subchapter B Other Offenses

Nearby sections

Official notes

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

Editorial Notes

Amendments

2005—Pub. L. 109–59, § 11164(b)(3)(B), inserted “or reregister” after “register” in section catchline.

Subsec. (a). Pub. L. 109–59, § 11164(b)(3)(A), inserted “or reregister” after “failure to register”.

2004—Subsec. (a). Pub. L. 108–357 inserted “($10,000 in the case of a failure to register under section 4101)” after “$50”.

1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (b). Pub. L. 94–455, §§ 1904(b)(8)(F), 1906(a)(42), struck out “4722, 4753, 4804(d),” after “4412,”.

1965—Subsec. (b). Pub. L. 89–44 struck out “4455,” after “4412,”.

1958—Subsec. (a). Pub. L. 85–859, § 204(6), excluded persons required to register under subtitle E and persons engaging in a trade or business on which a special tax is imposed by such subtitle.

Subsec. (b). Pub. L. 85–859, § 204(7), struck out references to sections 5802 and 5841 of this title.

Subsec. (b). Pub. L. 85–475 struck out reference to section 4273.

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title.

Effective Date of 2004 Amendment

Amendment by Pub. L. 108–357 applicable to penalties imposed after Dec. 31, 2004, see section 863(e) of Pub. L. 108–357, set out as an Effective Date note under section 6719 of this title.

Effective Date of 1976 Amendment

Amendment by section 1904(b)(8)(F) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.

Amendment by section 1906(a)(42), (b)(13)(A) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title.

Effective Date of 1958 Amendments

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

For effective date of amendment by Pub. L. 85–475, see section 4(c) of Pub. L. 85–475, set out as a note under section 6415 of this title.