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§6654. Failure by individual to pay estimated income tax — Inbound Citations

26 U.S.C. § 6654

Cited by 17 provisions in release 119-102.

Citations to 26 U.S.C. § 6654 as a whole

  • 26 U.S.C. § 167(g)(5)(D)
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    (D) For purposes of subtitle F (other than sections 6654 and 6655), any interest required to be paid by the taxpayer under paragraph (1) for any recomputation year shall be treated as an increase in the tax imposed by this chapter for such year.
  • 26 U.S.C. § 460(b)(1)
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    (1) Except as provided in paragraph (3), in the case of any long-term contract with respect to which the percentage of completion method is used—
    (A) the percentage of completion shall be determined by comparing costs allocated to the contract under subsection (c) and incurred before the close of the taxable year with the estimated total contract costs, and
    (B) upon completion of the contract (or, with respect to any amount properly taken into account after completion of the contract, when such amount is so properly taken into account), the taxpayer shall pay (or shall be entitled to receive) interest computed under the look-back method of paragraph (2).
    In the case of any long-term contract with respect to which the percentage of completion method is used, except for purposes of applying the look-back method of paragraph (2), any income under the contract (to the extent not previously includible in gross income) shall be included in gross income for the taxable year following the taxable year in which the contract was completed. For purposes of subtitle F (other than sections 6654 and 6655), any interest required to be paid by the taxpayer under subparagraph (B) shall be treated as an increase in the tax imposed by this chapter for the taxable year in which the contract is completed (or, in the case of interest payable with respect to any amount properly taken into account after completion of the contract, for the taxable year in which the amount is so properly taken into account).
  • 26 U.S.C. § 3510(b)(1)
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    (1) Solely for purposes of section 6654, domestic service employment taxes imposed with respect to any calendar year shall be treated as a tax imposed by chapter 2 for the taxable year of the employer which begins in such calendar year.
  • 26 U.S.C. § 3510(b)(2)(B)
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    (B) no addition to tax would (but for this section) be imposed under section 6654 for such taxable year by reason of section 6654(e).
  • 26 U.S.C. § 6201(b)(1)
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    (1) No unpaid amount of estimated income tax required to be paid under section 6654 or 6655 shall be assessed.
  • 26 U.S.C. § 6601(h)
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    (h) This section shall not apply to any failure to pay any estimated tax required to be paid by section 6654 or 6655.
  • 26 U.S.C. § 6621(b)(2)(B)
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    (B) In determining the addition to tax under section 6654 for failure to pay estimated tax for any taxable year, the Federal short-term rate which applies during the 3rd month following such taxable year shall also apply during the first 15 days of the 4th month following such taxable year.
  • 26 U.S.C. § 6622(b)
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    (b) Subsection (a) shall not apply for purposes of computing the amount of any addition to tax under section 6654 or 6655.
  • 26 U.S.C. § 6651(e)
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    (e) This section shall not apply to any failure to pay any estimated tax required to be paid by section 6654 or 6655.
  • 26 U.S.C. § 6658(a)
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    (a) No addition to the tax shall be made under section 6651, 6654, or 6655 for failure to make timely payment of tax with respect to a period during which a case is pending under title 11 of the United States Code—
    (1) if such tax was incurred by the estate and the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses, or
    (2) if—
    (A) such tax was incurred by the debtor before the earlier of the order for relief or (in the involuntary case) the appointment of a trustee, and
    (i) the petition was filed before the due date prescribed by law (including extensions) for filing a return of such tax, or
    (ii) the date for making the addition to the tax occurs on or after the day on which the petition was filed.
  • 26 U.S.C. § 6665(b)
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    (b) For purposes of subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes), subsection (a) shall not apply to any addition to tax under section 6651, 6654, or 6655; except that it shall apply—
    (1) in the case of an addition described in section 6651, to that portion of such addition which is attributable to a deficiency in tax described in section 6211; or
    (2) to an addition described in section 6654 or 6655, if no return is filed for the taxable year.
  • 26 U.S.C. § 6665(b)(2)
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    (2) to an addition described in section 6654 or 6655, if no return is filed for the taxable year.
  • 26 U.S.C. § 6751(b)(2)(A)
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    (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
  • 26 U.S.C. § 7203
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    Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year”.

Citations to §6654(d)(2)

Citations to §6654(d)(2)(D)

Citations to §6654(e)