§ 6688. Assessable penalties with respect to information required to be furnished under section 7654

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In addition to any criminal penalty provided by law, any person described in section 7654(a) who is required under section 937(c) or by regulations prescribed under section 7654 to furnish information and who fails to comply with such requirement at the time prescribed by such regulations unless it is shown that such failure is due to reasonable cause and not to willful neglect, shall pay (upon notice and demand by the Secretary and in the same manner as tax) a penalty of $1,000 for each such failure.

(Added Pub. L. 92–606, § 1(c), Oct. 31, 1972, 86 Stat. 1496, § 6687; renumbered § 6688, Pub. L. 93–406, title II, § 1016(b)(4), Sept. 2, 1974, 88 Stat. 932; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 108–357, title VIII, § 908(b), Oct. 22, 2004, 118 Stat. 1656.)

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Public Law 93–406

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U.S. Code

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Pub. L. 92–606, § 1(c)
86 Stat. 1496
Pub. L. 93–406, title II, § 1016(b)(4)
88 Stat. 932
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 108–357, title VIII, § 908(b)
118 Stat. 1656
Pub. L. 108–357
Pub. L. 94–455
section 908(d)(1) of Pub. L. 108–357
section 2 of Pub. L. 92–606

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§ 6688

Assessable penalties with respect to information required to be furnished under section 7654

Stat.×1

U.S.C.§ 937

U.S.C.§ 931

Pub. L.Pub. L. 92–606, § 1(c)

Stat.86 Stat. 1496

Pub. L.Pub. L. 93–406, title II, § 1016(b)(4)

Stat.88 Stat. 932

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Cites 14 · showing 7Cited by 1 across 1 source