---
kind: "section"
citation: "26 U.S.C. § 6690"
title: "26"
title_heading: "Internal Revenue Code"
number: "6690"
heading: "Fraudulent statement or failure to furnish statement to plan participant"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6690"
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"
---

# §6690. Fraudulent statement or failure to furnish statement to plan participant


Any [person](/usc/26/7701.md?p=a-1) required under [section 6057(e)](/usc/26/6057.md?p=e) to furnish a statement to a participant who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under [section 6057(e)](/usc/26/6057.md?p=e), or regulations prescribed thereunder, shall for each such act, or for each such failure, be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.


## Source credit

(Added Pub. L. 93–406, title II, § 1031(b)(2)(A), Sept. 2, 1974, 88 Stat. 946.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of this title.