U.S. Code
- Title 1 General Provisions
- Title 2 The Congress
- Title 3 The President
- Title 4 Flag and Seal, Seat Of Government,and the States
- Title 5 Government Organization and Employees
- Appendix to Title 5
- Title 6 Domestic Security
- Title 7 Agriculture
- Title 8 Aliens and Nationality
- Title 9 Arbitration
- Title 10 Armed Forces
- Appendix to Title 10 (Rules of Court of Appeals for the Armed Forces)
- Title 11 Bankruptcy
- Appendix to Title 11
- Title 12 Banks and Banking
- Title 13 Census
- Title 14 Coast Guard
- Title 15 Commerce and Trade
- Title 16 Conservation
- Title 17 Copyrights
- Title 18 Crimes and Criminal Procedure
- Appendix to Title 18
- Title 19 Customs Duties
- Title 20 Education
- Title 21 Food and Drugs
- Title 22 Foreign Relations and Intercourse
- Title 23 Highways
- Title 24 Hospitals and Asylums
- Title 25 Indians
- Title 26 Internal Revenue Code
- Appendix to Title 26
- Title 27 Intoxicating Liquors
- Title 28 Judiciary and Judicial Procedure
- Appendix to Title 28
- Title 29 Labor
- Title 30 Mineral Lands and Mining
- Title 31 Money and Finance
- Title 32 National Guard
- Title 33 Navigation and Navigable Waters
- Title 34 Navy (repealed)
- Title 35 Patents
- Title 36 Patriotic Societies and Observances
- Title 37 Pay and Allowances Of the Uniformed Services
- Title 38 Veterans' Benefits
- Appendix to Title 38 (Rules of Court of Appeals for Veterans Claims()
- Title 39 Postal Service
- Title 40 Public Buildings, Property, and Works
- Title 41 Public Contracts
- Title 42 The Public Health and Welfare
- Title 43 Public Lands
- Title 44 Public Printing and Documents
- Title 45 Railroads
- Title 46 Shipping
- Appendix to Title 46
- Title 47 Telegraphs, Telephones, and Radiotelegraphs
- Title 48 Territories and Insular Possessions
- Title 49 Transportation
- Title 50 War and National Defense
- Appendix to Title 50
PART I—GENERAL PROVISIONS (§§ 6671—6720C)
- § 6671. Rules for application of assessable penalties
- § 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax
- § 6673. Sanctions and costs awarded by courts
- § 6674. Fraudulent statement or failure to furnish statement to employee
- § 6675. Excessive claims with respect to the use of certain fuels
- § 6676. Erroneous claim for refund or credit
- § 6677. Failure to file information with respect to certain foreign trusts
- [§ 6678. Repealed.]
- § 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- [§ 6680. Repealed.]
- [§ 6681. Repealed.]
- § 6682. False information with respect to withholding
- [§ 6683. Repealed.]
- § 6684. Assessable penalties with respect to liability for tax under chapter 42
- § 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- § 6686. Failure to file returns or supply information by DISC or former FSC
- [§ 6687. Repealed.]
- § 6688. Assessable penalties with respect to information required to be furnished under section 7654
- § 6689. Failure to file notice of redetermination of foreign tax
- § 6690. Fraudulent statement or failure to furnish statement to plan participant
- [§ 6691. Reserved]
- § 6692. Failure to file actuarial report
- § 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- § 6694. Understatement of taxpayer’s liability by tax return preparer
- § 6695. Other assessable penalties with respect to the preparation of tax returns for other persons
- § 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals
- § 6696. Rules applicable with respect to sections 6694, 6695, and 6695A
- [§ 6697. Repealed.]
- § 6698. Failure to file partnership return
- [§ 6698A. Repealed.]
- § 6699. Failure to file S corporation return
- § 6700. Promoting abusive tax shelters, etc.
- § 6701. Penalties for aiding and abetting understatement of tax liability
- § 6702. Frivolous tax submissions
- § 6703. Rules applicable to penalties under sections 6700, 6701, and 6702
- § 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)
- § 6705. Failure by broker to provide notice to payors
- § 6706. Original issue discount information requirements
- § 6707. Failure to furnish information regarding reportable transactions
- § 6707A. Penalty for failure to include reportable transaction information with return
- § 6708. Failure to maintain lists of advisees with respect to reportable transactions
- § 6709. Penalties with respect to mortgage credit certificates
- § 6710. Failure to disclose that contributions are nondeductible
- § 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- § 6712. Failure to disclose treaty-based return positions
- § 6713. Disclosure or use of information by preparers of returns
- § 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
- § 6715. Dyed fuel sold for use or used in taxable use, etc.
- § 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems
- [§ 6716. Repealed.]
- § 6717. Refusal of entry
- § 6718. Failure to display tax registration on vessels
- § 6719. Failure to register or reregister
- § 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- § 6720A. Penalty with respect to certain adulterated fuels
- § 6720B. Fraudulent identification of exempt use property
- § 6720C. Penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance
Tips