# § 6689. Failure to file notice of redetermination of foreign tax
**(a)** **Civil penalty** If the taxpayer fails to notify the Secretary (on or before the date prescribed by regulations for giving such notice) of a foreign tax redetermination, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the deficiency attributable to such redetermination an amount (not in excess of 25 percent of the deficiency) determined as follows—
**(1)** 5 percent of the deficiency if the failure is for not more than 1 month, with
**(2)** an additional 5 percent of the deficiency for each month (or fraction thereof) during which the failure continues.
**(b)** **Foreign tax redetermination defined** For purposes of this section, the term “foreign tax redetermination” means any redetermination for which a notice is required under subsection (c) of section 905 or paragraph (2) of section 404A(g).
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**Source Credit**: (Added Pub. L. 96–603, § 2(c)(2), Dec. 28, 1980, 94 Stat. 3509.)
## Editorial Notes
### Prior Provisions
A prior section 6689, added , , , related to failure by certain foreign issuers and obligors to comply with United States investment equalization tax requirements, prior to repeal by , , .
## Statutory Notes and Related Subsidiaries
### Effective Date
For applicability of section with respect to employer contributions or accruals for taxable years beginning after , election to apply amendments retroactively with respect to foreign subsidiaries, allowance of prior deductions in case of certain funded branch plans, and time and manner for making elections, see , set out as a note under .