26 USC § 6690 - Fraudulent statement or failure to furnish statement to plan participant

---
identifier: "/us/usc/t26/s6690"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6690 - Fraudulent statement or failure to furnish statement to plan participant"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6690"
section_name: "Fraudulent statement or failure to furnish statement to plan participant"
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. 93–406, title II, § 1031(b)(2)(A), Sept. 2, 1974, 88 Stat. 946.)"
---


# § 6690. Fraudulent statement or failure to furnish statement to plan participant

Any person required under section 6057(e) to furnish a statement to a participant who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6057(e), or regulations prescribed thereunder, shall for each such act, or for each such failure, be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.

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**Source Credit**: (Added Pub. L. 93–406, title II, § 1031(b)(2)(A), Sept. 2, 1974, 88 Stat. 946.)

## Statutory Notes and Related Subsidiaries

### Effective Date

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