26 U.S.C. § 6751 — Procedural requirements

submitted 28 years ago by Pub. L. 105-206 to r/title-26-INTERNAL-REVENUE-CODE · 161 words · no verdicts yet

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A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

(a) Computation of penalty included in notice

The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.

(b) Approval of assessment

(1) In general

No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.

(2) Exceptions

Paragraph (1) shall not apply to—

(A)

any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of paragraph (9) or (10) of subsection (b) thereof); or

(B)

any other penalty automatically calculated through electronic means.

For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.

Source credit: (Added Pub. L. 105–206, title III, § 3306(a), July 22, 1998, 112 Stat. 744; amended Pub. L. 116–260, div. EE, title II, § 212(b)(3), Dec. 27, 2020, 134 Stat. 3067; Pub. L. 117–328, div. T, title VI, § 605(a)(2)(D), Dec. 29, 2022, 136 Stat. 5395.)

history & why it existsrecord from the source credit

1998Enacted · Pub. L. 105-206 · 112 Stat. 744
2020Amended · Pub. L. 116-260 · 134 Stat. 3067
2022Amended · Pub. L. 117-328 · 136 Stat. 5395

A history note hasn’t been published yet. The record shows enactment by Pub. L. 105-206 on 1998-07-22.

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