Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Part I — General Provisions (Sections 6671 to 6720C)

Internal Revenue Code, § 6671. Rules For Application Of Assessable Penalties

Internal Revenue Code, § 6672. Failure To Collect And Pay Over Tax, Or Attempt To Evade Or Defeat Tax

Internal Revenue Code, § 6673. Sanctions And Costs Awarded By Courts

Internal Revenue Code, § 6674. Fraudulent Statement Or Failure To Furnish Statement To Employee

Internal Revenue Code, § 6675. Excessive Claims With Respect To The Use Of Certain Fuels

Internal Revenue Code, § 6676. Erroneous Claim For Refund Or Credit

Internal Revenue Code, § 6677. Failure To File Information With Respect To Certain Foreign Trusts

Internal Revenue Code, § 6679. Failure To File Returns, Etc., With Respect To Foreign Corporations Or Foreign Partnerships

Internal Revenue Code, § 6682. False Information With Respect To Withholding

Internal Revenue Code, § 6683. Failure Of Foreign Corporation To File Return Of Personal Holding Company Tax [Repealed]

Internal Revenue Code, § 6684. Assessable Penalties With Respect To Liability For Tax Under Chapter 42

Internal Revenue Code, § 6685. Assessable Penalty With Respect To Public Inspection Requirements For Certain Tax-Exempt Organizations

Internal Revenue Code, § 6686. Failure To File Returns Or Supply Information By DISC Or Former FSC

Internal Revenue Code, § 6687. Failure To Supply Information With Respect To Place Of Residence [Repealed]

Internal Revenue Code, § 6688. Assessable Penalties With Respect To Information Required To Be Furnished Under Section 7654

Internal Revenue Code, § 6689. Failure To File Notice Of Redetermination Of Foreign Tax

Internal Revenue Code, § 6690. Fraudulent Statement Or Failure To Furnish Statement To Plan Participant

Internal Revenue Code, § 6692. Failure To File Actuarial Report

Internal Revenue Code, § 6693. Failure To Provide Reports On Certain Tax-Favored Accounts Or Annuities; Penalties Relating To Designated Nondeductible Contributions

Internal Revenue Code, § 6694. Understatement Of Taxpayer's Liability By Tax Return Preparer

Internal Revenue Code, § 6695. Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons

Internal Revenue Code, § 6695A. Substantial And Gross Valuation Misstatements Attributable To Incorrect Appraisals

Internal Revenue Code, § 6696. Rules Applicable With Respect To Sections 6694, 6695, And 6695A

Internal Revenue Code, § 6697. Assessable Penalties With Respect To Liability For Tax Of Regulated Investment Companies [Repealed]

Internal Revenue Code, § 6698. Failure To File Partnership Return

Internal Revenue Code, § 6699. Failure To File S Corporation Return

Internal Revenue Code, § 6700. Promoting Abusive Tax Shelters, Etc.

Internal Revenue Code, § 6701. Penalties For Aiding And Abetting Understatement Of Tax Liability

Internal Revenue Code, § 6702. Frivolous Tax Submissions

Internal Revenue Code, § 6703. Rules Applicable To Penalties Under Sections 6700, 6701, And 6702

Internal Revenue Code, § 6704. Failure To Keep Records Necessary To Meet Reporting Requirements Under Section 6047(d)

Internal Revenue Code, § 6705. Failure By Broker To Provide Notice To Payors

Internal Revenue Code, § 6706. Original Issue Discount Information Requirements

Internal Revenue Code, § 6707. Failure To Furnish Information Regarding Reportable Transactions

Internal Revenue Code, § 6707A. Penalty For Failure To Include Reportable Transaction Information With Return

Internal Revenue Code, § 6708. Failure To Maintain Lists Of Advisees With Respect To Reportable Transactions

Internal Revenue Code, § 6709. Penalties With Respect To Mortgage Credit Certificates

Internal Revenue Code, § 6710. Failure To Disclose That Contributions Are Nondeductible

Internal Revenue Code, § 6711. Failure By Tax-Exempt Organization To Disclose That Certain Information Or Service Available From Federal Government

Internal Revenue Code, § 6712. Failure To Disclose Treaty-Based Return Positions

Internal Revenue Code, § 6713. Disclosure Or Use Of Information By Preparers Of Returns

Internal Revenue Code, § 6714. Failure To Meet Disclosure Requirements Applicable To Quid Pro Quo Contributions

Internal Revenue Code, § 6715. Dyed Fuel Sold For Use Or Used In Taxable Use, Etc.

Internal Revenue Code, § 6715A. Tampering With Or Failing To Maintain Security Requirements For Mechanical Dye Injection Systems.

Internal Revenue Code, § 6716. Failure To File Information With Respect To Certain Transfers At Death And Gifts [Repealed]

Internal Revenue Code, § 6717. Refusal Of Entry.

Internal Revenue Code, § 6718. Failure To Display Tax Registration On Vessels.

Internal Revenue Code, § 6719. Failure To Register Or Reregister.

Internal Revenue Code, § 6720. Fraudulent Acknowledgments With Respect To Donations Of Motor Vehicles, Boats, And Airplanes.

Internal Revenue Code, § 6720A. Penalty With Respect To Certain Adulterated Fuels.

Internal Revenue Code, § 6720B. Fraudulent Identification Of Exempt Use Property

Internal Revenue Code, § 6720C. Penalty For Failure To Notify Health Plan Of Cessation Of Eligibility For COBRA Premium Assistance [Repealed]