Title 26, Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties

Failure to file tax return or to pay tax

Failure to file certain information returns, registration statements, etc.

Failure to pay stamp tax

Failure by individual to pay estimated income tax

Failure by corporation to pay estimated income tax

Failure to make deposit of taxes

Bad checks

Coordination with title 11

Improper claim for Trump account contribution pilot program credit

Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]

Imposition of accuracy-related penalty on underpayments

Imposition of accuracy-related penalty on understatements with respect to reportable transactions

Imposition of fraud penalty

Definitions and special rules

Applicable rules

Rules for application of assessable penalties

Failure to collect and pay over tax, or attempt to evade or defeat tax

Sanctions and costs awarded by courts

Fraudulent statement or failure to furnish statement to employee

Excessive claims with respect to the use of certain fuels

Erroneous claim for refund or credit

Failure to file information with respect to certain foreign trusts

Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]

Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]

Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]

False information with respect to withholding

Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]

Assessable penalties with respect to liability for tax under chapter 42

Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

Failure to file returns or supply information by DISC or former FSC

Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]

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

Failure to file notice of redetermination of foreign tax

Fraudulent statement or failure to furnish statement to plan participant

Reserved]

Failure to file actuarial report

Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

Understatement of taxpayer’s liability by tax return preparer

Other assessable penalties with respect to the preparation of tax returns for other persons

Penalty for substantial misstatements on certification provided by supplier

Substantial and gross valuation misstatements attributable to incorrect appraisals

Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554]

Failure to file partnership return

Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]

Failure to file S corporation return

Promoting abusive tax shelters, etc.

Penalties for aiding and abetting understatement of tax liability

Frivolous tax submissions

Rules applicable to penalties under sections 6700, 6701, and 6702

Failure to keep records necessary to meet reporting requirements under section 6047(d)

Failure by broker to provide notice to payors

Original issue discount information requirements

Failure to furnish information regarding reportable transactions

Penalty for failure to include reportable transaction information with return

Failure to maintain lists of advisees with respect to reportable transactions

Penalties with respect to mortgage credit certificates

Failure to disclose that contributions are nondeductible

Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

Failure to disclose treaty-based return positions

Disclosure or use of information by preparers of returns

Failure to meet disclosure requirements applicable to quid pro quo contributions

Dyed fuel sold for use or used in taxable use, etc.

Tampering with or failing to maintain security requirements for mechanical dye injection systems

Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

Refusal of entry

Failure to display tax registration on vessels

Failure to register or reregister

Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes

Penalty with respect to certain adulterated fuels

Fraudulent identification of exempt use property

Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance

Failure to file correct information returns

Failure to furnish correct payee statements

Failure to comply with other information reporting requirements

Waiver; definitions and special rules

Failure to report information under section 4101

Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds

Procedural requirements