§ 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
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/usc/title-26/section-6679A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Civil penalty
(1)In general In addition to any criminal penalty provided by law, any person required to file a return under section 6046 or 6046A who fails to file such return at the time provided in such section, or who files a return which does not show the information required pursuant to such section, shall pay a penalty of $10,000, unless it is shown that such failure is due to reasonable cause.
(2)Increase in penalty where failure continues after notification If any failure described in paragraph
(1)continues for more than 90 days after the day on which the Secretary mails notice of such failure to the United States person, such person shall pay a penalty (in addition to the amount required under paragraph (1)) of $10,000 for each 30-day period (or fraction thereof) during which such failure continues after the expiration of such 90-day period. The increase in any penalty under this paragraph shall not exceed $50,000.
(b)Deficiency procedures not to apply Subchapter B of chapter 63 (relating to deficiency procedure for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subsection (a).
(Added Pub. L. 87–834, § 20(c), Oct. 16, 1962, 76 Stat. 1062; amended Pub. L. 91–172, title I, § 101(j)(54), Dec. 30, 1969, 83 Stat. 532; Pub. L. 93–406, title II, § 1016(a)(22), Sept. 2, 1974, 88 Stat. 931; Pub. L. 97–248, title III, § 340(b)(1), (2), title IV, § 405(b), (c)(2), Sept. 3, 1982, 96 Stat. 634, 670; Pub. L. 97–448, title III, § 306(c)(2), Jan. 12, 1983, 96 Stat. 2406; Pub. L. 105–34, title XI, § 1143(b), Aug. 5, 1997, 111 Stat. 983; Pub. L. 108–357, title IV, § 413(c)(29), Oct. 22, 2004, 118 Stat. 1509; Pub. L. 115–141, div. U, title IV, § 401(a)(308), Mar. 23, 2018, 132 Stat. 1199.)
Connections9 cite this · traces to 7
Cited by 9 sections · top 7
statutes-at-large
- Public Law 93–406
- Public Law 91–169to promote the safety of employees and travelers upon railroads by limiting the hours of service of employees thereon,” approved March 4, 1907
- Public Law 97–448To make technical corrections in the Economic Recovery Tax Act of 1981 and certain other recent tax legislation
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
U.S. Code
Traces to 7 documents
public-private-law
33 references not yet in our index
- Pub. L. 87–834, § 20(c)
- 76 Stat. 1062
- Pub. L. 91–172, title I, § 101(j)(54)
- 83 Stat. 532
- Pub. L. 93–406, title II, § 1016(a)(22)
- 88 Stat. 931
- Pub. L. 97–248, title III, § 340(b)(1)
- 96 Stat. 634
- Pub. L. 97–448, title III, § 306(c)(2)
- 96 Stat. 2406
- Pub. L. 105–34, title XI, § 1143(b)
- 111 Stat. 983
- Pub. L. 108–357, title IV, § 413(c)(29)
- 118 Stat. 1509
- 132 Stat. 1199
- Pub. L. 108–357, § 413(c)(29)(A)
- Pub. L. 108–357, § 413(c)(29)(B)
- Pub. L. 105–34
- Pub. L. 97–448
- Pub. L. 97–248, § 405(b)
- Pub. L. 97–248
- Pub. L. 97–448, § 306(c)(2)(B)
- Pub. L. 97–448, § 306(a)(2)(A)
- Pub. L. 93–406
- Pub. L. 91–172
- Pub. L. 108–357
- section 413(d)(1) of Pub. L. 108–357
- section 1143(c) of Pub. L. 105–34
- section 311(d) of Pub. L. 97–448
- Pub. L. 97–248, title III, § 340(c)
- section 407(b) of Pub. L. 97–248
- section 1017 of Pub. L. 93–406
- section 101(k)(1) of Pub. L. 91–172
Citation graph
cites case law
§ 6679
Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
Stat.×5
U.S.C.×3
IRM×1
Pub. L.Pub. L. 87–834, § 20(c)
Stat.76 Stat. 1062
Pub. L.Pub. L. 91–172, title I, § 101(j)(54)
Stat.83 Stat. 532
Pub. L.Pub. L. 93–406, title II, § 1016(a)(22)
Cites 40 · showing 12Cited by 9 across 3 sources