26 U.S.C. § 6688 — Assessable penalties with respect to information required to be furnished under section 7654
submitted 54 years ago by Pub. L. 92-606 to r/title-26-INTERNAL-REVENUE-CODE · 87 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
In addition to any criminal penalty provided by law, any person described in section 7654(a) who is required under section 937(c) or by regulations prescribed under section 7654 to furnish information and who fails to comply with such requirement at the time prescribed by such regulations unless it is shown that such failure is due to reasonable cause and not to willful neglect, shall pay (upon notice and demand by the Secretary* and in the same manner as tax) a penalty of $1,000 for each such failure.
Source credit: (Added Pub. L. 92–606, § 1(c), Oct. 31, 1972, 86 Stat. 1496, § 6687; renumbered § 6688, Pub. L. 93–406, title II, § 1016(b)(4), Sept. 2, 1974, 88 Stat. 932; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 108–357, title VIII, § 908(b), Oct. 22, 2004, 118 Stat. 1656.)
- 1972Enacted · Pub. L. 92-606 · 86 Stat. 1496
- 1974Amended · Pub. L. 93-406 · 88 Stat. 932
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 2004Amended · Pub. L. 108-357 · 118 Stat. 1656
A history note hasn’t been published yet. The record shows enactment by Pub. L. 92-606 on 1972-10-31.
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