26 USC § 6684 - Assessable penalties with respect to liability for tax under chapter 42

---
identifier: "/us/usc/t26/s6684"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6684 - Assessable penalties with respect to liability for tax under chapter 42"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6684"
section_name: "Assessable penalties with respect to liability for tax under chapter 42"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "B"
subchapter_name: "Assessable Penalties"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 91–172, title I, § 101(c), Dec. 30, 1969, 83 Stat. 519; amended Pub. L. 100–203, title X, § 10712(c)(4), Dec. 22, 1987, 101 Stat. 1330–467.)"
---


# § 6684. Assessable penalties with respect to liability for tax under chapter 42

If any person becomes liable for tax under any section of chapter 42 (relating to private foundations and certain other tax-exempt organizations) by reason of any act or failure to act which is not due to reasonable cause and either—

**(1)** such person has theretofore been liable for tax under such chapter, or

**(2)** such act or failure to act is both willful and flagrant,

then such person shall be liable for a penalty equal to the amount of such tax.

---

**Source Credit**: (Added Pub. L. 91–172, title I, § 101(c), Dec. 30, 1969, 83 Stat. 519; amended Pub. L. 100–203, title X, § 10712(c)(4), Dec. 22, 1987, 101 Stat. 1330–467.)

## Editorial Notes

### Amendments

1987— inserted “and certain other tax-exempt organizations” after “private foundations” in parenthetical.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1987 Amendment

Amendment by  applicable to taxable years beginning after , see , set out as an Effective Date note under .

### Effective Date

Section effective , see , set out as a note under .