§ 6682. False information with respect to withholding
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/usc/title-26/section-6682A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Civil penalty In addition to any criminal penalty provided by law, if—
(1)any individual makes a statement under section 3402 or section 3406 which results in a decrease in the amounts deducted and withheld under chapter 24, and
(2)as of the time such statement was made, there was no reasonable basis for such statement,
such individual shall pay a penalty of $500 for such statement.
(b)Exception The Secretary may waive (in whole or in part) the penalty imposed under subsection
(a)if the taxes imposed with respect to the individual under subtitle A for the taxable year are equal to or less than the sum of—
(1)the credits against such taxes allowed by part IV of subchapter A of chapter 1, and
(2)the payments of estimated tax which are considered payments on account of such taxes.
(c)Deficiency procedures not to apply Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect to the assessment or collection of any penalty imposed by subsection (a).
(Added Pub. L. 89–368, title I, § 101(e)(4)(A), Mar. 15, 1966, 80 Stat. 61; amended Pub. L. 91–172, title I, § 101(j)(55), Dec. 30, 1969, 83 Stat. 532; Pub. L. 93–406, title II, § 1016(a)(23), Sept. 2, 1974, 88 Stat. 931; Pub. L. 97–34, title VII, § 721(a), Aug. 13, 1981, 95 Stat. 340; Pub. L. 97–248, title III, §§ 306(a), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–67, title I, §§ 102(a), 107(a), Aug. 5, 1983, 97 Stat. 369, 382.)
Connections7 cite this · traces to 3
Cited by 7 sections · top 6
statutes-at-large
- Public Law 93–406
- Public Law 98–67To promote economic revitalization and facilitate expansion of economic opportunities in the Caribbean Basin region, to provide for backup withholding of tax from interest and dividends, and for other purposes
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
Traces to 3 documents
23 references not yet in our index
- Pub. L. 89–368, title I, § 101(e)(4)(A)
- 80 Stat. 61
- Pub. L. 91–172, title I, § 101(j)(55)
- 83 Stat. 532
- Pub. L. 93–406, title II, § 1016(a)(23)
- 88 Stat. 931
- Pub. L. 97–34, title VII, § 721(a)
- 95 Stat. 340
- Pub. L. 97–248, title III
- 96 Stat. 588
- Pub. L. 98–67, title I
- 97 Stat. 369
- Pub. L. 98–67
- Pub. L. 97–248
- Pub. L. 97–34
- Pub. L. 93–406
- Pub. L. 91–172
- section 107(a) of Pub. L. 98–67
- section 110(c) of Pub. L. 98–67
- Pub. L. 97–34, title VII, § 721(d)
- 95 Stat. 341
- section 1017 of Pub. L. 93–406
- section 101(k)(1) of Pub. L. 91–172
Citation graph
cites case law
§ 6682
False information with respect to withholding
Stat.×5
IRM×1
U.S.C.×1
Pub. L.Pub. L. 89–368, title I, § 101(e)(4)(A)
Stat.80 Stat. 61
Pub. L.Pub. L. 91–172, title I, § 101(j)(55)
Stat.83 Stat. 532
Pub. L.Pub. L. 93–406, title II, § 1016(a)(23)
Cites 26 · showing 8Cited by 7 across 3 sources