§6671. Rules for application of assessable penalties — Inbound Citations

26 U.S.C. § 6671

Cited by 2 provisions in release 119-102.

Citations to §6671(b)

26 U.S.C. § 999(f)

Go to provision →

(f) Any person (within the meaning of section 6671(b)) required to report under this section who willfully fails to make such report shall, in addition to other penalties provided by law, be fined not more than $25,000, imprisoned for not more than one year, or both.
26 U.S.C. § 6653

Go to provision →

Any person (as defined in section 6671(b)) who—