§ 6686. Failure to file returns or supply information by DISC or former FSC
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In addition to the penalty imposed by section 7203 (relating to willful failure to file return, supply information, or pay tax) any person required to supply information or to file a return under section 6011(c) who fails to supply such information or file such return at the time prescribed by the Secretary, or who files a return which does not show the information required, shall pay a penalty of $100 for each failure to supply information (but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $25,000) or a penalty of $1,000 for each failure to file a return, unless it is shown that such failure is due to reasonable cause.
(Added Pub. L. 92–178, title V, § 504(d), Dec. 10, 1971, 85 Stat. 551; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title VIII, § 801(d)(15)(A), July 18, 1984, 98 Stat. 997; Pub. L. 110–172, § 11(g)(21), Dec. 29, 2007, 121 Stat. 2491.)
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- Pub. L. 92–178, title V, § 504(d)
- 85 Stat. 551
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 98–369, div. A, title VIII, § 801(d)(15)(A)
- 98 Stat. 997
- Pub. L. 110–172, § 11(g)(21)
- 121 Stat. 2491
- Pub. L. 110–172
- Pub. L. 98–369
- Pub. L. 94–455
- section 805(a)(1) of Pub. L. 98–369
- section 507 of Pub. L. 92–178
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§ 6686
Failure to file returns or supply information by DISC or former FSC
Stat.×1
Pub. L.Pub. L. 92–178, title V, § 504(d)
Stat.85 Stat. 551
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 98–369, div. A, title VIII, § 801(d)(15)(A)
Cites 15 · showing 7Cited by 1 across 1 source