Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Internal Revenue Code, § 7272. Penalty For Failure To Register Or Reregister

I.R.C. § 7272(a) In General
Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).
I.R.C. § 7272(b) Cross References
For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.
(Aug. 16, 1954, ch. 736, 68A Stat. 866; June 30, 1958, Pub. L. 85-475, Sec. 4(b)(8), 72 Stat. 260; Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 204(6), (7), 72 Stat. 1429; June 21, 1965, Pub. L. 89-44, title VI, Sec. 601(h), 79 Stat. 155; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), 90 Stat. 1816, 1830, 1834; Oct. 22, 2004, Pub. L. 108-357, title VIII, Sec. 863(a), 118 Stat. 1418; Aug. 10, 2005, Pub. L. 109-59, title XI, Sec. 11164(b)(3), 119 Stat. 1144.)
Background Notes
Amendments
2005 Sec. 7272. Pub. L. 109-59, Sec. 11164(b)(3), amended the heading of Sec. 7272 by inserting “or Reregister” after “Register”.
Subsec. (a). Pub. L. 109-59, Sec. 11164(b)(3), amended subsec. (a) by inserting “or reregister” after “failure to register”.
2004 - Subsec. (a). Pub. L. 108-357, 863(a), inserted “($10,000 in the case of a failure to register under section 4101)” after “$50”.
1976--Subsec. (a). Pub. L. 94-455, 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b). Pub. L. 94-455, 1904(b)(8)(F), 1906(a)(42), struck out “4722, 4753, 4804(d),” after “4412,”.
1965--Subsec. (b). Pub. L. 89-44 struck out “4455,” after “4412,”.
1958--Subsec. (a). Pub. L. 85-859, 204(6), excluded persons required to register under subtitle E and persons engaging in a trade or business on which a special tax is imposed by such subtitle.
Subsec. (b). Pub. L. 85-859, 204(7), struck out references to sections 5802 and 5841 of this title.
Subsec. (b). Pub. L. 85-475 struck out reference to section 4273.
EFFECTIVE DATE OF 2005 AMENDMENTS
Amendments by section 11164(b)(3) of Pub. L. 109-59 effective for actions, or failures to act, after the date of the enactment of this Act [Enacted: Aug. 10, 2005].
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by section 863(a) of Pub. L. 108-357 effective for penalties imposed after December 31, 2004.
Effective Date of 1976 Amendment
Amendment by section 1904(b)(8)(F) of Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94-455, set out as a note under section 4041 of this title.
Amendment by section 1906(a)(42), (b)(13)(A) of Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89-44 to take effect in a manner consistent with the effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89-44, set out as a note under section 6103 of this title.
Effective Date of 1958 Amendments
Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.
For effective date of amendment by Pub. L. 85-475, see section 4(c) of Pub. L. 85-475, set out as a note under section 6415 of this title.
Cross References
Authorization for action to recover penalty, see section 7401 of this title.
Jurisdiction of district court of the United States of action for penalty, see section 1355 of Title 28, Judiciary and Judicial Procedure.
Section Referred to in Other Sections
This section is referred to in section 7012 of this title.