---
kind: "section"
citation: "26 U.S.C. § 6689"
title: "26"
title_heading: "Internal Revenue Code"
number: "6689"
heading: "Failure to file notice of redetermination of foreign tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6689"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties"
  - "Subchapter B — Assessable Penalties"
  - "Part I — General Provisions"
---

# §6689. Failure to file notice of redetermination of foreign tax

- (a) **Civil penalty—** If the [taxpayer](/usc/26/7701.md?p=a-14) fails to notify the [Secretary](/usc/26/7701.md?p=a-11-B) (on or before the date prescribed by regulations for giving such notice) of a [foreign](/usc/26/7701.md?p=a-5) tax redetermination, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the [deficiency](/usc/26/6211.md?p=a) attributable to such redetermination an amount (not in excess of 25 percent of the [deficiency](/usc/26/6211.md?p=a)) determined as follows—
  - (1) 5 percent of the [deficiency](/usc/26/6211.md?p=a) if the failure is for not more than 1 month, with
  - (2) an additional 5 percent of the [deficiency](/usc/26/6211.md?p=a) for each month (or fraction thereof) during which the failure continues.
- (b) **Foreign tax redetermination defined—** For purposes of this section, the term “[foreign](/usc/26/7701.md?p=a-5) tax redetermination” means any redetermination for which a notice is required under [subsection (c)](/usc/26/905.md?p=c) of section 905 or [paragraph (2)](/usc/26/404A.md?p=g-2) of section 404A(g).

## Source credit

(Added Pub. L. 96–603, § 2(c)(2), Dec. 28, 1980, 94 Stat. 3509.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 6689, added Pub. L. 93–17, § 3(d)(2), Apr. 10, 1973, 87 Stat. 16, related to failure by certain foreign issuers and obligors to comply with United States investment equalization tax requirements, prior to repeal by Pub. L. 94–455, title XIX, § 1904(b)(10)(E)(i), Oct. 4, 1976, 90 Stat. 1817.

### Statutory Notes and Related Subsidiaries

### Effective Date

For applicability of section with respect to employer contributions or accruals for taxable years beginning after Dec. 31, 1979, election to apply amendments retroactively with respect to foreign subsidiaries, allowance of prior deductions in case of certain funded branch plans, and time and manner for making elections, see section 2(e) of Pub. L. 96–603, set out as a note under section 404A of this title.