Part I — General Provisions

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• §6671 Rules for application of assessable penalties
• §6672 Failure to collect and pay over tax, or attempt to evade or defeat tax
• §6673 Sanctions and costs awarded by courts
• §6674 Fraudulent statement or failure to furnish statement to employee
• §6675 Excessive claims with respect to the use of certain fuels
• §6676 Erroneous claim for refund or credit
• §6677 Failure to file information with respect to certain foreign trusts
• §6678 Repealed.
• §6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
• §6680 Repealed.
• §6681 Repealed.
• §6682 False information with respect to withholding
• §6683 Repealed.
• §6684 Assessable penalties with respect to liability for tax under chapter 42
• §6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
• §6686 Failure to file returns or supply information by DISC or former FSC
• §6687 Repealed.
• §6688 Assessable penalties with respect to information required to be furnished under section 7654
• §6689 Failure to file notice of redetermination of foreign tax
• §6690 Fraudulent statement or failure to furnish statement to plan participant
• §6691 Reserved
• §6692 Failure to file actuarial report
• §6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
• §6694 Understatement of taxpayer’s liability by tax return preparer
• §6695 Other assessable penalties with respect to the preparation of tax returns for other persons
• §6695B Penalty for substantial misstatements on certification provided by supplier
• §6695A Substantial and gross valuation misstatements attributable to incorrect appraisals
• §6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
• §6697 Repealed.
• §6698 Failure to file partnership return
• §6698A Repealed.
• §6699 Failure to file S corporation return
• §6700 Promoting abusive tax shelters, etc.
• §6701 Penalties for aiding and abetting understatement of tax liability
• §6702 Frivolous tax submissions
• §6703 Rules applicable to penalties under sections 6700, 6701, and 6702
• §6704 Failure to keep records necessary to meet reporting requirements under section 6047(d)
• §6705 Failure by broker to provide notice to payors
• §6706 Original issue discount information requirements
• §6707 Failure to furnish information regarding reportable transactions
• §6707A Penalty for failure to include reportable transaction information with return
• §6708 Failure to maintain lists of advisees with respect to reportable transactions
• §6709 Penalties with respect to mortgage credit certificates
• §6710 Failure to disclose that contributions are nondeductible
• §6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
• §6712 Failure to disclose treaty-based return positions
• §6713 Disclosure or use of information by preparers of returns
• §6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
• §6715 Dyed fuel sold for use or used in taxable use, etc.
• §6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
• §6716 Repealed.
• §6717 Refusal of entry
• §6718 Failure to display tax registration on vessels
• §6719 Failure to register or reregister
• §6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
• §6720A Penalty with respect to certain adulterated fuels
• §6720B Fraudulent identification of exempt use property
• §6720C Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance