---
kind: "section"
citation: "26 U.S.C. § 6691"
title: "26"
title_heading: "Internal Revenue Code"
number: "6691"
heading: "Reserved"
status: "reserved"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6691"
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"
---

# [§6691. Reserved — reserved]