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Comprehensive Tax Research. Practitioner to Practitioner. ®

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

Sec. 6671. Rules For Application Of Assessable Penalties

Sec. 6672. Failure To Collect And Pay Over Tax, Or Attempt To Evade Or Defeat Tax

Sec. 6673. Sanctions And Costs Awarded By Courts

Sec. 6674. Fraudulent Statement Or Failure To Furnish Statement To Employee

Sec. 6675. Excessive Claims With Respect To The Use Of Certain Fuels

Sec. 6676. Erroneous Claim For Refund Or Credit

Sec. 6677. Failure To File Information With Respect To Certain Foreign Trusts

Sec. 6679. Failure To File Returns, Etc., With Respect To Foreign Corporations Or Foreign Partnerships

Sec. 6682. False Information With Respect To Withholding

Sec. 6683. Failure Of Foreign Corporation To File Return Of Personal Holding Company Tax [Repealed]

Sec. 6684. Assessable Penalties With Respect To Liability For Tax Under Chapter 42

Sec. 6685. Assessable Penalty With Respect To Public Inspection Requirements For Certain Tax-Exempt Organizations

Sec. 6686. Failure To File Returns Or Supply Information By DISC Or Former FSC

Sec. 6687. Failure To Supply Information With Respect To Place Of Residence [Repealed]

Sec. 6688. Assessable Penalties With Respect To Information Required To Be Furnished Under Section 7654

Sec. 6689. Failure To File Notice Of Redetermination Of Foreign Tax

Sec. 6690. Fraudulent Statement Or Failure To Furnish Statement To Plan Participant

Sec. 6692. Failure To File Actuarial Report

Sec. 6693. Failure To Provide Reports On Certain Tax-Favored Accounts Or Annuities; Penalties Relating To Designated Nondeductible Contributions

Sec. 6694. Understatement Of Taxpayer's Liability By Tax Return Preparer

Sec. 6695. Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons

Sec. 6695A. Substantial And Gross Valuation Misstatements Attributable To Incorrect Appraisals

Sec. 6696. Rules Applicable With Respect To Sections 6694, 6695, And 6695A

Sec. 6697. Assessable Penalties With Respect To Liability For Tax Of Regulated Investment Companies [Repealed]

Sec. 6698. Failure To File Partnership Return

Sec. 6699. Failure To File S Corporation Return

Sec. 6700. Promoting Abusive Tax Shelters, Etc.

Sec. 6701. Penalties For Aiding And Abetting Understatement Of Tax Liability

Sec. 6702. Frivolous Tax Submissions

Sec. 6703. Rules Applicable To Penalties Under Sections 6700, 6701, And 6702

Sec. 6704. Failure To Keep Records Necessary To Meet Reporting Requirements Under Section 6047(d)

Sec. 6705. Failure By Broker To Provide Notice To Payors

Sec. 6706. Original Issue Discount Information Requirements

Sec. 6707. Failure To Furnish Information Regarding Reportable Transactions

Sec. 6707A. Penalty For Failure To Include Reportable Transaction Information With Return

Sec. 6708. Failure To Maintain Lists Of Advisees With Respect To Reportable Transactions

Sec. 6709. Penalties With Respect To Mortgage Credit Certificates

Sec. 6710. Failure To Disclose That Contributions Are Nondeductible

Sec. 6711. Failure By Tax-Exempt Organization To Disclose That Certain Information Or Service Available From Federal Government

Sec. 6712. Failure To Disclose Treaty-Based Return Positions

Sec. 6713. Disclosure Or Use Of Information By Preparers Of Returns

Sec. 6714. Failure To Meet Disclosure Requirements Applicable To Quid Pro Quo Contributions

Sec. 6715. Dyed Fuel Sold For Use Or Used In Taxable Use, Etc.

Sec. 6715A. Tampering With Or Failing To Maintain Security Requirements For Mechanical Dye Injection Systems.

Sec. 6716. Failure To File Information With Respect To Certain Transfers At Death And Gifts [Repealed]

Sec. 6717. Refusal Of Entry.

Sec. 6718. Failure To Display Tax Registration On Vessels.

Sec. 6719. Failure To Register Or Reregister.

Sec. 6720. Fraudulent Acknowledgments With Respect To Donations Of Motor Vehicles, Boats, And Airplanes.

Sec. 6720A. Penalty With Respect To Certain Adulterated Fuels.

Sec. 6720B. Fraudulent Identification Of Exempt Use Property

Sec. 6720C. Penalty For Failure To Notify Health Plan Of Cessation Of Eligibility For COBRA Premium Assistance [Repealed]