# § 6653. Failure to pay stamp tax
Any person (as defined in section 6671(b)) who—
**(1)** willfully fails to pay any tax imposed by this title which is payable by stamp, coupons, tickets, books, or other devices or methods prescribed by this title or by regulations under the authority of this title, or
**(2)** willfully attempts in any manner to evade or defeat any such tax or the payment thereof,
shall, in addition to other penalties provided by law, be liable for a penalty of 50 percent of the total amount of the underpayment of the tax.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 822; Pub. L. 85–866, title I, § 86, Sept. 2, 1958, 72 Stat. 1665; Pub. L. 91–172, title I, § 101(j)(50), title IX, § 943(c)(6), Dec. 30, 1969, 83 Stat. 531, 729; Pub. L. 91–679, § 2, Jan. 12, 1971, 84 Stat. 2063; Pub. L. 93–406, title II, § 1016(a)(18), Sept. 2, 1974, 88 Stat. 931; Pub. L. 96–223, title I, § 101(f)(8), Apr. 2, 1980, 94 Stat. 253; Pub. L. 97–34, title V, § 501(b), title VII, § 722(b)(1), Aug. 13, 1981, 95 Stat. 326, 342; Pub. L. 97–248, title III, § 325(a), Sept. 3, 1982, 96 Stat. 616; Pub. L. 97–448, title I, §§ 105(a)(1)(D), 107(a)(3), Jan. 12, 1983, 96 Stat. 2384, 2391; Pub. L. 98–67, title I, § 106, Aug. 5, 1983, 97 Stat. 382; Pub. L. 98–369, div. A, title I, § 179(b)(3), July 18, 1984, 98 Stat. 718; Pub. L. 99–44, § 1(b), May 24, 1985, 99 Stat. 77; Pub. L. 99–514, title XV, § 1503(a), (b), (c)(2), (3), (d)(1), Oct. 22, 1986, 100 Stat. 2742, 2743; Pub. L. 100–647, title I, § 1015(b)(2)(A), (B), (3), Nov. 10, 1988, 102 Stat. 3569; Pub. L. 101–239, title VII, § 7721(c)(1), Dec. 19, 1989, 103 Stat. 2399.)
## Editorial Notes
### Amendments
1989— substituted “Failure to pay stamp tax” for “Additions to tax for negligence and fraud” in section catchline and amended text generally, substituting a single par. for former subsecs. (a) to (g).
1988—Subsec. (a)(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “If any part of any underpayment (as defined in subsection (c)) is due to negligence or disregard of rules or regulations, there shall be added to the tax an amount equal to the sum of—
“(A) 5 percent of the underpayment, and
“(B) an amount equal to 50 percent of the interest payable under section 6601 with respect to the portion of such underpayment which is attributable to negligence for the period beginning on the last date prescribed by law for payment of such underpayment (determined without regard to any extension) and ending on the date of the assessment of the tax (or, if earlier, the date of the payment of the tax).”
Subsec. (b)(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “If any part of any underpayment (as defined in subsection (c)) of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to the sum of—
“(A) 75 percent of the portion of the underpayment which is attributable to fraud, and
“(B) an amount equal to 50 percent of the interest payable under section 6601 with respect to such portion for the period beginning on the last day prescribed by law for payment of such underpayment (determined without regard to any extension) and ending on the date of the assessment of the tax or, if earlier, the date of the payment of the tax.”
Subsec. (g). , inserted at end “If any penalty is imposed under subsection (a) by reason of the preceding sentence, only the portion of the underpayment which is attributable to the failure described in the preceding sentence shall be taken into account in determining the amount of the penalty under subsection (a).”
1986—, substituted “Additions to tax for negligence and fraud” for “Failure to pay tax” in section catchline.
Subsec. (a). , added subsec. (a) and struck out former subsec. (a) which added percentage to tax due for underpayment of taxes where negligence or intentional disregard of rules and regulations with respect to income, gift, or windfall profit taxes was involved, and also provided additional interest penalty for portion of underpayment attributable to negligence, etc.
Subsec. (b). , added subsec. (b) and struck out former subsec. (b) which added percentage to tax due for underpayment of taxes where fraud was involved, and also provided for additional interest penalty, but stated that there would be no negligence addition where there was addition for fraud, and concluded with special rule for joint returns.
Subsec. (d). , substituted “portion of the underpayment which is attributable to fraud” for “same underpayment”.
Subsec. (f). , struck out “or intentional disregard of rules and regulations (but without intent to defraud)” after “underpayment due to negligence”.
Subsec. (g). , amended subsec. (g) generally, substituting provisions relating to special rule for amounts shown on information returns for provisions relating to special rule in case of interest or dividend payments, and struck out provision that penalty was to apply only to portion of underpayment due to failure to include interest or dividend payment.
1985—Subsec. (h). repealed , which added subsec. (h), and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered as if section 179(b)(3) (and the amendments made by such section) had not been enacted. See 1984 Amendment note and Effective Date of 1985 Amendment note below.
1984—Subsec. (h). added subsec. (h) which provided for a special rule in the case of underpayment attributable to failure to meet the substantiation requirements of . See 1985 Amendment note above.
1983—Subsec. (a)(2)(B). , inserted “(or, if earlier, the date of the payment of the tax)” after “assessment of the tax”.
Subsec. (f). , redesignated subsec. (g), added by , as (f) and substituted “unrecognized gain” for “unrealized gain” in heading.
Subsec. (g). added subsec. (g).
, redesignated subsec. (g), added by , as (f).
1982—Subsec. (b). designated first sentence of existing provisions as par. (1) with heading “In general”, struck out second sentence which provided that in the case of income taxes and gift taxes, the amount under this subsec. shall be in lieu of any amount determined under subsec. (a), added pars. (2) and (3), designated last sentence as par. (4) with heading “Special rule for joint returns”, and in par. (4) as so designated substituted “of the spouse” for “of a spouse”.
1981—Subsec. (a). , designated existing provisions as par. (1), inserted heading, struck out “(relating to income taxes and gift taxes)”, and added par. (2) after “subtitle B”.
Subsec. (g). , added subsec. (g).
1980—Subsec. (a). substituted “, gift, or windfall profit taxes” for “or gift taxes” in heading, and in text substituted “,” for “or” before “by chapter 12” and inserted “, or by chapter 45 (relating to windfall profit tax)” before “is due to negligence”.
1974—Subsec. (c)(1). substituted “certain excise” for “chapter 42” in heading and text.
1971—Subsec. (b). inserted sentence making subsection inapplicable, in the case of a joint return under , with respect to the tax of a spouse unless some part of the underpayment is due to the fraud of such spouse.
1969—Subsec. (c)(1). , inserted reference to chapter 42 taxes in heading and text.
Subsec. (d). , inserted “or pay tax” after “such return”.
1958—Subsec. (c)(1). , inserted “on or” after “such return was filed”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1989 Amendment
Amendment by applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as a note under .
### Effective Date of 1988 Amendment
Amendment by section 1015(b)(2)(A), (B) of applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as a note under .
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1986 Amendment
> “The amendments made by this section [amending this section and
>
> ] shall apply to returns the due date for which (determined without regard to extensions) is after
>
> .”
, , , provided that:
### Effective Date of 1985 Amendment
Amendment by effective as if included in the amendments made by , see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .
### Effective Date of 1983 Amendments
Amendment by applicable with respect to payments made after , see , set out as a note under .
Amendment by effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1982 Amendment
> “The amendment made by subsection (a) [amending this section] shall apply with respect to taxes the last day prescribed by law for payment of which (determined without regard to any extension) is after the date of enactment of this Act [
>
> ].”
, , , provided that:
### Effective Date of 1981 Amendment
Amendment by applicable to property acquired and positions established by the taxpayer after , in taxable years ending after such date, and applicable when so elected with respect to property held on , see , set out as an Effective Date note under .
> “The amendment made by paragraph (1) [amending this section] shall apply to taxes the last date prescribed for payment of which is after
>
> .”
, , , provided that:
### Effective Date of 1980 Amendment
Amendment by applicable to periods after , see , set out as a note under .
### Effective Date of 1974 Amendment
Amendment by applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , but, in the case of plans in existence on , amendment by applicable for plan years beginning after , see , set out as an Effective Date; Transitional Rules note under .
### Effective Date of 1971 Amendment
Amendment by applicable to all taxable years to which this title applies, see , set out as a note under .
### Effective Date of 1969 Amendment
Amendment by effective , see , set out as an Effective Date note under .
Amendment by applicable with respect to tax returns the date prescribed by law for filing of which is after , see , set out as a note under .
### Effective Date of 1958 Amendment
Amendment by effective , see , set out as a note under .
### Repeal of Regulations Covering Substantiation by Adequate Contemporaneous Records
Regulations issued before , to carry out subsec. (h) of this section as added by to have no force and effect, see , set out as a note under .