26 USC § 6751 - Procedural requirements

---
identifier: "/us/usc/t26/s6751"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6751 - Procedural requirements"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6751"
section_name: "Procedural requirements"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "C"
subchapter_name: "Procedural Requirements"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 105–206, title III, § 3306(a), July 22, 1998, 112 Stat. 744; amended Pub. L. 116–260, div. EE, title II, § 212(b)(3), Dec. 27, 2020, 134 Stat. 3067; Pub. L. 117–328, div. T, title VI, § 605(a)(2)(D), Dec. 29, 2022, 136 Stat. 5395.)"
---


# § 6751. Procedural requirements

**(a)** **Computation of penalty included in notice** The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.

**(b)** **Approval of assessment**

**(1)** **In general** No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.

**(2)** **Exceptions** Paragraph (1) shall not apply to—

**(A)** any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of paragraph (9) or (10) of subsection (b) thereof); or

**(B)** any other penalty automatically calculated through electronic means.

**(c)** **Penalties** For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.

---

**Source Credit**: (Added Pub. L. 105–206, title III, § 3306(a), July 22, 1998, 112 Stat. 744; amended Pub. L. 116–260, div. EE, title II, § 212(b)(3), Dec. 27, 2020, 134 Stat. 3067; Pub. L. 117–328, div. T, title VI, § 605(a)(2)(D), Dec. 29, 2022, 136 Stat. 5395.)

## Editorial Notes

### Codification

Another  amended .

### Amendments

2022—Subsec. (b)(2)(A).  substituted “paragraph (9) or (10) of subsection (b)” for “subsection (b)(9)”.

2020—Subsec. (b)(2)(A).  substituted “6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof)” for “or 6655”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2022 Amendment

Amendment by  applicable to contributions made after , see , set out as a note under .

### Effective Date of 2020 Amendment

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

### Effective Date

> “The amendments made by this section [enacting this subchapter] shall apply to notices issued, and penalties assessed, after
> 
> . In the case of any notice of penalty issued after
> 
> , and before
> 
> , the requirements of section 6751(a) of the Internal Revenue Code of 1986 shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer’s assessment and payment history with respect to such penalty.”

, , , as amended by , , , 2763A–632, provided that: