Sec. 502. Increase in penalty for failure to file
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/bill/116/s/972/is/section-502·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The second sentence of subsection
(a)of section 6651 of the Internal Revenue Code of 1986 is amended by striking $205 and inserting $400 . Paragraph
(1)of section 6651(j) of the Internal Revenue Code of 1986 is amended— by striking $205 and inserting $400 , by striking 2014 and inserting 2020 , and by striking calendar year 2013 and inserting calendar year 2019 . The amendment made by this section shall apply to returns the due date for which (including extensions) is after December 31, 2019.