--- kind: "section" citation: "26 U.S.C. § 6702" title: "26" title_heading: "Internal Revenue Code" number: "6702" heading: "Frivolous tax submissions" release: "119-102" date: "2026-07-12" url: "https://uscodex.org/usc/26/6702" 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" --- # §6702. Frivolous tax submissions - (a) **Civil penalty for frivolous tax returns—** A [person](/usc/26/7701.md?p=a-1) shall pay a penalty of $5,000 if— - (1) such [person](/usc/26/7701.md?p=a-1) files what purports to be a return of a tax imposed by this title but which— - (A) does not contain information on which the substantial correctness of the self-assessment may be judged, or - (B) contains information that on its face indicates that the self-assessment is substantially incorrect, and - (2) the conduct referred to in [paragraph (1)](#a-1)— - (A) is based on a position which the [Secretary](/usc/26/7701.md?p=a-11-B) has identified as frivolous under [subsection (c)](#c), or - (B) reflects a desire to delay or impede the administration of Federal tax laws. - (b) **Civil penalty for specified frivolous submissions—** - (1) **Imposition of penalty—** Except as provided in [paragraph (3)](#b-3), any [person](/usc/26/7701.md?p=a-1) who submits a specified frivolous submission shall pay a penalty of $5,000. - (2) **Specified frivolous submission—** For purposes of this section— - (A) **Specified frivolous submission—** The term “specified frivolous submission” means a specified submission if any portion of such submission— - (i) is based on a position which the [Secretary](/usc/26/7701.md?p=a-11-B) has identified as frivolous under [subsection (c)](#c), or - (ii) reflects a desire to delay or impede the administration of Federal tax laws. - (B) **Specified submission—** The term “specified submission” means— - (i) a request for a hearing under— - (I) [section 6320](/usc/26/6320.md) (relating to notice and opportunity for hearing upon filing of notice of lien), or - (II) [section 6330](/usc/26/6330.md) (relating to notice and opportunity for hearing before [levy](/usc/26/7701.md?p=a-21)), and - (ii) an application under— - (I) [section 6159](/usc/26/6159.md) (relating to agreements for payment of tax liability in installments), - (II) [section 7122](/usc/26/7122.md) (relating to compromises), or - (III) [section 7811](/usc/26/7811.md) (relating to [taxpayer](/usc/26/7701.md?p=a-14) assistance orders). - (3) **Opportunity to withdraw submission—** If the [Secretary](/usc/26/7701.md?p=a-11-B) provides a [person](/usc/26/7701.md?p=a-1) with notice that a submission is a specified frivolous submission and such [person](/usc/26/7701.md?p=a-1) withdraws such submission within 30 days after such notice, the penalty imposed under [paragraph (1)](#b-1) shall not apply with respect to such submission. - (c) **Listing of frivolous positions—** The [Secretary](/usc/26/7701.md?p=a-11-B) shall prescribe (and periodically revise) a list of positions which the [Secretary](/usc/26/7701.md?p=a-11-B) has identified as being frivolous for purposes of this subsection. The [Secretary](/usc/26/7701.md?p=a-11-B) shall not include in such list any position that the [Secretary](/usc/26/7701.md?p=a-11-B) determines meets the requirement of [section 6662(d)(2)(B)(ii)(II)](/usc/26/6662.md?p=d-2-B-ii-II). - (d) **Reduction of penalty—** The [Secretary](/usc/26/7701.md?p=a-11-B) may reduce the amount of any penalty imposed under this section if the [Secretary](/usc/26/7701.md?p=a-11-B) determines that such reduction would promote compliance with and administration of the Federal tax laws. - (e) **Penalties in addition to other penalties—** The penalties imposed by this section shall be in addition to any other penalty provided by law. - (f) **Partnership adjustments—** An administrative adjustment request under [section 6227](/usc/26/6227.md) and a [partnership](/usc/26/7701.md?p=a-2) adjustment tracking report under [section 6226(b)(4)(A)](/usc/26/6226.md?p=b-4-A) shall be treated as a return for purposes of this section. ## Source credit (Added Pub. L. 97–248, title III, § 326(a), Sept. 3, 1982, 96 Stat. 617; amended Pub. L. 109–432, div. A, title IV, § 407(a), Dec. 20, 2006, 120 Stat. 2960; Pub. L. 115–141, div. U, title II, § 206(n)(4), Mar. 23, 2018, 132 Stat. 1182.) ## Notes ### Editorial Notes ### Amendments 2018—Subsec. (f). Pub. L. 115–141 added subsec. (f). 2006—Pub. L. 109–432 amended section catchline and text generally, substituting provisions relating to civil penalties for frivolous tax returns and submissions, listing of frivolous positions, reduction of penalty to promote compliance with tax laws, and application of other penalties, consisting of subsecs. (a) to (e), for provisions relating to civil penalty for frivolous tax returns and application of other penalties, consisting of subsecs. (a) and (b). ### Statutory Notes and Related Subsidiaries ### Effective Date of 2018 Amendment Amendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title. ### Effective Date of 2006 Amendment Amendment by Pub. L. 109–432 applicable to submissions made and issues raised after the date on which the Secretary first prescribes a list under subsec. (c) of this section, see section 407(f) of Pub. L. 109–432, set out as a note under section 6320 of this title. ### Effective Date Pub. L. 97–248, title III, § 326(c), Sept. 3, 1982, 96 Stat. 617, provided that: “The amendments made by this section [enacting this section] shall apply with respect to documents filed after the date of the enactment of this Act [Sept. 3, 1982].”