§ 6657. Bad checks
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/usc/title-26/section-6657A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any instrument in payment, by any commercially acceptable means, of any amount receivable under this title is not duly paid, in addition to any other penalties provided by law, there shall be paid as a penalty by the person who tendered such instrument, upon notice and demand by the Secretary, in the same manner as tax, an amount equal to 2 percent of the amount of such instrument, except that if the amount of such instrument is less than $1,250, the penalty under this section shall be $25 or the amount of such instrument, whichever is the lesser.
This section shall not apply if the person tendered such instrument in good faith and with reasonable cause to believe that it would be duly paid.
(Aug. 16, 1954, ch. 736, 68A Stat. 826; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title V, § 5071(a), Nov. 10, 1988, 102 Stat. 3681; Pub. L. 110–28, title VIII, § 8245(a), May 25, 2007, 121 Stat. 200; Pub. L. 111–198, § 3(a), July 2, 2010, 124 Stat. 1356.)
Connections6 cite this
Cited by 6 sections
statutes-at-large
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 110–28Making emergency supplemental appropriations and additional supplemental appropriations for agricultural and other emergency assistance for the fiscal year ending September 30, 2007, and for other purposes
- Public Law 111–198To amend the Internal Revenue Code of 1986 to extend the homebuyer tax credit for the purchase of a principal residence before October 1, 2010, in the case of a written binding contract entered into with respect to such principal residence before May 1, 2010, and for other purposes
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18 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 826
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 100–647, title V, § 5071(a)
- 102 Stat. 3681
- Pub. L. 110–28, title VIII, § 8245(a)
- 121 Stat. 200
- Pub. L. 111–198, § 3(a)
- 124 Stat. 1356
- Pub. L. 111–198, § 3(a)(2)
- Pub. L. 111–198, § 3(a)(1)
- Pub. L. 110–28
- Pub. L. 100–647
- Pub. L. 94–455
- Pub. L. 111–198, § 3(b)
- Pub. L. 110–28, title VIII, § 8245(b)
- Pub. L. 100–647, title V, § 5071(b)
Citation graph
cites case law
§ 6657
Bad checks
Stat.×3
C.F.R.×1
IRM×1
Fed. Reg.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 826
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 100–647, title V, § 5071(a)
Cites 18 · showing 5Cited by 6 across 4 sources