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Sec. 6751. Procedural Requirements

I.R.C. § 6751(a) Computation Of Penalty Included In Notice
The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.
I.R.C. § 6751(b) Approval Of Assessment
I.R.C. § 6751(b)(1) In General
No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.
I.R.C. § 6751(b)(2) Exceptions
Paragraph (1) shall not apply to--
I.R.C. § 6751(b)(2)(A)
any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof); or
I.R.C. § 6751(b)(2)(B)
any other penalty automatically calculated through electronic means.
I.R.C. § 6751(c) Penalties
For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.
(Added Pub. L. 105-206, title III, Sec. 3306(a), July 22, 1998, 112 Stat 685; Amended by Pub. L. 106-554, Sec. 302, Dec. 21, 2000, 114 Stat. 2763; Pub. L. 116-260, Div. EE, title II, Sec. 212(b)(3), Dec. 27, 2020, 134 Stat. 1182.)
Background Notes
AMENDMENTS
2020 — Subsec. (b)(2)(A). Pub. L. 116-260, Div. EE, Sec. 212(b)(3), amended subpar. (A) by substituting “6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof)” for “or 6655.”
EFFECTIVE DATE OF 2020 AMENDMENT
Amendment by Pub. L. 116-260, Div. EE, Sec. 212(b)(3), effective for taxable years beginning after December 31, 2020.
EFFECTIVE DATE
Pub. L. 105-206, Sec. 3308(c), as amended by Pub. L. 106-554, Sec. 302(b), provided that sec. 6751 is applicable to notices issued, and penalties assessed, after June 30, 2001. In the case of any notice issued after June 30, 2001, and before July 1, 2003, to which section 6631 of the Internal Revenue Code of 1986 applies, the requirements of section 6631 of such Code shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer's payment history relating to interest amounts included in such notice.