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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 6301

Sec. 6301. Penalty for failure to file

43 words·~1 min read·/bill/113/hr/1/ih/section-6301

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Section 6651(a) is amended by striking $135 in the flush material at the end and inserting $400 . The amendments made by this section shall apply to returns the due date for the filing of which (including extension) is after December 31, 2014.
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