---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch68/schB/ptII"
level: "part"
label: "Part II"
heading: "Failure to Comply with Certain Information Reporting Requirements"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch68-schB-ptII"
sections_count: 6
---

# Part II — Failure to Comply with Certain Information Reporting Requirements

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

- [§6721. Failure to file correct information returns](/usc/26/6721.md)
- [§6722. Failure to furnish correct payee statements](/usc/26/6722.md)
- [§6723. Failure to comply with other information reporting requirements](/usc/26/6723.md)
- [§6724. Waiver; definitions and special rules](/usc/26/6724.md)
- [§6725. Failure to report information under section 4101](/usc/26/6725.md)
- [§6726. Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds](/usc/26/6726.md)