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Sec. 6671. Rules For Application Of Assessable Penalties

I.R.C. § 6671(a) Penalty Assessed As Tax
The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the Secretary, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this title to “tax” imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this subchapter.
I.R.C. § 6671(b) Person Defined
The term “person”, as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
(Aug. 16, 1954, ch. 736, 68A Stat. 828; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
BACKGROUND NOTES
Amendments to Subchapter B
1988--Pub. L. 100-647, title I, 1011(b)(4)(B)(ii), Nov. 10, 1988, 102 Stat. 3457, substituted “penalties relating to" for “overstatement of” in item 6693.
Pub. L. 100-647, title VI, 6242(c), Nov. 10, 1988, 102 Stat. 3749, added item 6712 “Disclosure or use of information by preparers of returns”.
Pub. L. 100-647, title I, 1012(aa)(5)(C)(ii), Nov. 10, 1988, 102 Stat. 3533, added item 6712 “Failure to disclose treaty-based return positions”.
1987--Pub. L. 100-203, title X, 10701(c)(2), 10704(b)(2), 10705(b), Dec. 22, 1987, 101 Stat. 1330-459, 1330-463, 1330-464, substituted “Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations” for “Assessable penalties with respect to private foundation annual returns” in item 6685 and added items 6710 and 6711.
1986--Pub. L. 99-514, title VI, 667(b)(2), title XI, 1102(d)(2)(C), 1171(b)(7)(B), title XV, 1501(d)(3), (4), title XVIII, 1848(e)(3), 1862(d)(3), Oct. 22, 1986, 100 Stat. 2306, 2416, 2513, 2740, 2858, 2884, inserted analysis of parts comprising subchapter B, inserted heading for Part I, struck out item 6678 “Failure to furnish certain statements”, inserted “;overstatement of designated nondeductible contributions” in item 6693, substituted “regulated investment companies" for “qualified investment entities” in item 6697, struck out item 6699 “Assessable penalties relating to tax credit employee stock ownership plan”, substituted “section 6047(d)” for “section 6047(e)” in item 6704, and redesignated item 6708, relating to penalties with respect to mortgage credit certificates, as 6709.
1984--Pub. L. 98-369, div. A, title I, 41(c)(2), 141(c)(2), title VIII, 801(d)(15)(B), July 18, 1984, 98 Stat. 556, 680, 997, added items 6686, 6706, and 6707.
Pub. L. 98-369, div. A, title VI, 612(d)(2), July 18, 1984, 98 Stat. 912, added item 6708 “Penalties with respect to mortgage credit certificates”.
Pub. L. 98-369, div. A, title I, 142(c)(2), July 18, 1984, 98 Stat. 682, added item 6708 “Failure to maintain lists of investors in potentially abusive tax shelters”.
1983--Pub. L. 98-67, title I, 104(c)(2), Aug. 5, 1983, 97 Stat. 379, added item 6705.
Pub. L. 97-424, title V, 515(b)(11)(D), Jan. 6, 1983, 96 Stat. 2182, struck out “or lubricating oil” after “certain fuels” in item 6675.
1982--Pub. L. 97-248, title II, 292(d)(2)(B), title III, 320(b), 322(b), 324(b), 326(b), 334(c)(2), 340(b)(3), title IV, 405(c)(3), Sept. 3, 1982, 96 Stat. 574, 612, 613, 616, 617, 627, 634, 670, as amended by Pub. L. 97-448, title III, 306(c)(2)(B), Jan. 12, 1983, 96 Stat. 2406, substituted “primarily for delay, etc.” for “merely for delay.” in item 6673, substituted “returns, etc., with respect to foreign corporations or foreign partnerships” for “returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock” in item 6679, and added items 6700 to 6704.
1981--Pub. L. 97-34, title VII, 721(c), Aug. 13, 1981, 95 Stat. 341, struck out “allowances based on itemized deductions" after “withholding” in item 6682.
1980--Pub. L. 96-603, 1(e)(3), 2(d)(2), Dec. 28, 1980, 94 Stat. 3505, 3510, substituted “returns” for “reports” in item 6685 and added item 6689.
Pub. L. 96-223, title IV, 401(a), Apr. 2, 1980, 94 Stat. 299, repealed Pub. L. 94-455, 2005(e)(4), and Pub. L. 95-600, 702(r)(1)(C), and the amendments made thereby, which resulted in striking out item 6698A “Failure to file information with respect to carryover basis property”, which had been added as item 6694 in 1976 and redesignated as item 6698 in 1978. Pub. L. 96-222, 107(a)(2)(E), 201, redesignated item 6698 as 6698A, effective as if included in Pub. L. 95-600.
Pub. L. 96-222, title I, 101(a)(7)(L)(v)(X), 107(a)(2)(E), Apr. 1, 1980, 94 Stat. 201, 223, redesignated item 6698, relating to failure to file information with respect to carry-over basis property, as 6698A and substituted “tax credit employee stock ownership plan” for “ESOP” in item 6699.
1978--Pub. L. 95-600, title VII, 701(r)(1)(C), Nov. 6, 1978, 92 Stat. 2938, which redesignated item 6694 “Failure to file information with respect to carryover basis property” as item 6698, was repealed by Pub. L. 96-223, 401(a). See section 401(b), (e) of Pub. L. 96-223, set out as an Effective Date of 1980 Amendments and Revival of Prior Law note under section 1023 of this title.
Pub. L. 95-600, title I, 141(c)(2), title II, 211(b), title III, 362(d)(9), Nov. 6, 1978, 92 Stat. 2794, 2818, 2852, substituted “qualified investment entities” for “real estate investment trusts” in item 6697, and added item 6698 “Failure to file partnership return” and item 6699 “Assessable penalties relating to ESOP”.
1976--Pub. L. 94-455, title XX, 2005(e)(4), Oct. 4, 1976, 90 Stat. 1878, which added item 6694 “Failure to file information with respect to carryover basis property”, was repealed by Pub. L. 96-223, 401(a). See section 401(b), (e) of Pub. L. 96-223, set out as an Effective Date of 1980 Amendments and Revival of Prior Law note under section 1023 of this title.
Pub. L. 94-455, title XII, 1203(i)(3), title XVI, 1601(b)(2), title XIX, 1904(b)(10)(A)(vi)(II), (D)(ii), (E)(ii), Oct. 4, 1976, 90 Stat. 1694, 1746, 1817, struck out item 6680 “Failure to file interest equalization tax returns”, item 6681 “False equalization tax certificates” and item 6689 “Failure by certain foreign issuers and obligors to comply with United States investment equalization tax requirements” and added item 6694 “Understatement of taxpayer's liability by income tax return preparer” and items 6695 to 6697.
1974--Pub. L. 93-406, title II, 1016(b)(3), 1031(b)(2)(B), 1033(d), 2002(h)(4), Sept. 2, 1974, 88 Stat. 932, 946, 948, 971, substituted “6688” for “6687” as section number in item relating to assessable penalties with respect to information required to be furnished under section 7654, and added items 6690, 6692, and 6693.
1973--Pub. L. 93-17, 3(d)(3)(B), Apr. 10, 1973, 87 Stat. 17, added item 6689.
1972--Pub. L. 92-606, 1(f)(7), Oct. 31, 1972, 86 Stat. 1497, added item 6687 relating to assessable penalties with respect to information required to be furnished under section 7654.
Pub. L. 92-512, title I, 144(b)(2), Oct. 20, 1972, 86 Stat. 936, added item 6687 relating to failure to supply information with respect to place of residence.
1970--Pub. L. 91-258, title II, 207(d)(13), May 21, 1970, 84 Stat. 249, substituted “fuels” for “gasoline” in item 6675.
1969--Pub. L. 91-172, title I, 101(j)(60), Dec. 30, 1969, 83 Stat. 532, added items 6684 and 6685.
1966--Pub. L. 89-809, title I, 104(h)(4)(B), Nov. 13, 1966, 80 Stat. 1560, added item 6683.
Pub. L. 89-368, title I, 101(e)(4)(B), Mar. 15, 1966, 80 Stat. 62, added item 6682.
1965--Pub. L. 89-44, title II, 202(c)(3)(B), June 21, 1965, 79 Stat. 139, inserted “or lubricating oil” after “certain gasoline” in item 6675.
1964--Pub. L. 88-563, 6(c)(1), Sept. 2, 1964, 78 Stat. 847, added items 6680 and 6681.
1962--Pub. L. 87-834, 7(i)(3), 19(g)(2), 20(d)(3), Oct. 16, 1962, 76 Stat. 989, 1058, 1063, added items 6677 to 6679.
1961--Pub. L. 87-397, 1(c)(2), Oct. 5, 1961, 75 Stat. 829, added item 6676.
1956--Act June 29, 1956, ch. 462, title II, 208(e)(8), 70 Stat. 397, substituted “Excessive claims with respect to the use of certain gasoline” for “Excessive claims for gasoline used on farms” in item 6675.
Act Apr. 2, 1956, ch. 160, 4(g), 70 Stat. 91, added item 6675.
AMENDMNETS
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary”.