§ 6751. Procedural requirements
469 words·~2 min read·
/usc/title-26/section-6751A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Computation of penalty included in notice The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.
(b)Approval of assessment
(1)In general No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.
(2)Exceptions Paragraph
(1)shall not apply to—
(A)any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of paragraph
(9)or
(10)of subsection
(b)thereof); or
(B)any other penalty automatically calculated through electronic means.
(c)Penalties For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.
(Added Pub. L. 105–206, title III, § 3306(a), July 22, 1998, 112 Stat. 744; amended Pub. L. 116–260, div. EE, title II, § 212(b)(3), Dec. 27, 2020, 134 Stat. 3067; Pub. L. 117–328, div. T, title VI, § 605(a)(2)(D), Dec. 29, 2022, 136 Stat. 5395.)
Connections4 cite this · traces to 5
Cited by 4 sections
public-private-law
register
statutes-at-large
- Public Law 117–328Making consolidated appropriations for the fiscal year ending September 30, 2023, and for providing emergency assistance for the situation in Ukraine, and for other purposes
- Public Law 105–206To amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes
7 references not yet in our index
- Pub. L. 105–206, title III, § 3306(a)
- 112 Stat. 744
- 134 Stat. 3067
- 136 Stat. 5395
- Pub. L. 105–206, title III, § 3306(c)
- Pub. L. 106–554, § 1(a)(7) [title III, § 302(b)]
- 114 Stat. 2763
Citation graph
cites case law
§ 6751
Procedural requirements
Stat.×2
Pub. L.×1
Fed. Reg.×1
Pub. L.Pub. L. 105–206, title III, § 3306(a)
Stat.112 Stat. 744
Stat.134 Stat. 3067
Stat.136 Stat. 5395
Pub. L.Pub. L. 105–206, title III, § 3306(c)
Cites 12 · showing 10Cited by 4 across 3 sources