Sec. 921. INCREASE IN PENALTY FOR FAILURE TO FILE RETURN OF TAX

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## SEC. 921 INCREASE IN PENALTY FOR FAILURE TO FILE RETURN OF TAX ###

(a)In general **[**[26 U.S.C. 6651](/us/usc/t26/s6651)**]** Section 6651(a) of the Internal Revenue Code of 1986 is amended by striking “$135” in the last sentence and inserting “$205”. ###

(b)Conforming Amendment Section 6651(i) of such Code is amended by striking “$135” and inserting “$205”. ###

(c)Effective Date **[**[26 U.S.C. 6651 note](/us/usc/t26/s6651)**]** The amendments made by this section shall apply to returns required to be filed in calendar years after 2015.

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U.S. Code

Failure to file tax return or to pay tax
§ 6651

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Sec. 921

INCREASE IN PENALTY FOR FAILURE TO FILE RETURN OF TAX

U.S.C.§ 6651

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