--- kind: "unit" title: "26" title_heading: "Internal Revenue Code" key: "stF/ch68/schB/ptI" level: "part" label: "Part I" heading: "General Provisions" release: "119-102" url: "https://uscodex.org/usc/26/stF-ch68-schB-ptI" sections_count: 58 --- # Part I — General Provisions Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties › Subchapter B — Assessable Penalties ## Sections - [§6671. Rules for application of assessable penalties](/usc/26/6671.md) - [§6672. Failure to collect and pay over tax, or attempt to evade or defeat tax](/usc/26/6672.md) - [§6673. Sanctions and costs awarded by courts](/usc/26/6673.md) - [§6674. Fraudulent statement or failure to furnish statement to employee](/usc/26/6674.md) - [§6675. Excessive claims with respect to the use of certain fuels](/usc/26/6675.md) - [§6676. Erroneous claim for refund or credit](/usc/26/6676.md) - [§6677. Failure to file information with respect to certain foreign trusts](/usc/26/6677.md) - [§6678. Repealed.](/usc/26/6678.md) - [§6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships](/usc/26/6679.md) - [§6680. Repealed.](/usc/26/6680.md) - [§6681. Repealed.](/usc/26/6681.md) - [§6682. False information with respect to withholding](/usc/26/6682.md) - [§6683. Repealed.](/usc/26/6683.md) - [§6684. Assessable penalties with respect to liability for tax under chapter 42](/usc/26/6684.md) - [§6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations](/usc/26/6685.md) - [§6686. Failure to file returns or supply information by DISC or former FSC](/usc/26/6686.md) - [§6687. Repealed.](/usc/26/6687.md) - [§6688. Assessable penalties with respect to information required to be furnished under section 7654](/usc/26/6688.md) - [§6689. Failure to file notice of redetermination of foreign tax](/usc/26/6689.md) - [§6690. Fraudulent statement or failure to furnish statement to plan participant](/usc/26/6690.md) - [§6691. Reserved](/usc/26/6691.md) - [§6692. Failure to file actuarial report](/usc/26/6692.md) - [§6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions](/usc/26/6693.md) - [§6694. Understatement of taxpayer’s liability by tax return preparer](/usc/26/6694.md) - [§6695. Other assessable penalties with respect to the preparation of tax returns for other persons](/usc/26/6695.md) - [§6695B. Penalty for substantial misstatements on certification provided by supplier](/usc/26/6695B.md) - [§6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals](/usc/26/6695A.md) - [§6696. Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B](/usc/26/6696.md) - [§6697. Repealed.](/usc/26/6697.md) - [§6698. Failure to file partnership return](/usc/26/6698.md) - [§6698A. Repealed.](/usc/26/6698A.md) - [§6699. Failure to file S corporation return](/usc/26/6699.md) - [§6700. Promoting abusive tax shelters, etc.](/usc/26/6700.md) - [§6701. Penalties for aiding and abetting understatement of tax liability](/usc/26/6701.md) - [§6702. Frivolous tax submissions](/usc/26/6702.md) - [§6703. Rules applicable to penalties under sections 6700, 6701, and 6702](/usc/26/6703.md) - [§6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)](/usc/26/6704.md) - [§6705. Failure by broker to provide notice to payors](/usc/26/6705.md) - [§6706. Original issue discount information requirements](/usc/26/6706.md) - [§6707. Failure to furnish information regarding reportable transactions](/usc/26/6707.md) - [§6707A. Penalty for failure to include reportable transaction information with return](/usc/26/6707A.md) - [§6708. Failure to maintain lists of advisees with respect to reportable transactions](/usc/26/6708.md) - [§6709. Penalties with respect to mortgage credit certificates](/usc/26/6709.md) - [§6710. Failure to disclose that contributions are nondeductible](/usc/26/6710.md) - [§6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government](/usc/26/6711.md) - [§6712. Failure to disclose treaty-based return positions](/usc/26/6712.md) - [§6713. Disclosure or use of information by preparers of returns](/usc/26/6713.md) - [§6714. Failure to meet disclosure requirements applicable to quid pro quo contributions](/usc/26/6714.md) - [§6715. Dyed fuel sold for use or used in taxable use, etc.](/usc/26/6715.md) - [§6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems](/usc/26/6715A.md) - [§6716. Repealed.](/usc/26/6716.md) - [§6717. Refusal of entry](/usc/26/6717.md) - [§6718. Failure to display tax registration on vessels](/usc/26/6718.md) - [§6719. Failure to register or reregister](/usc/26/6719.md) - [§6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes](/usc/26/6720.md) - [§6720A. Penalty with respect to certain adulterated fuels](/usc/26/6720A.md) - [§6720B. Fraudulent identification of exempt use property](/usc/26/6720B.md) - [§6720C. Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance](/usc/26/6720C.md)