---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch68/schA/ptII"
level: "part"
label: "Part II"
heading: "Accuracy-Related and Fraud Penalties"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch68-schA-ptII"
sections_count: 4
---

# Part II — Accuracy-Related and Fraud Penalties

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties › Subchapter A — Additions to the Tax and Additional Amounts

## Sections

- [§6662. Imposition of accuracy-related penalty on underpayments](/usc/26/6662.md)
- [§6662A. Imposition of accuracy-related penalty on understatements with respect to reportable transactions](/usc/26/6662A.md)
- [§6663. Imposition of fraud penalty](/usc/26/6663.md)
- [§6664. Definitions and special rules](/usc/26/6664.md)