US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration

§ 6103. Confidentiality and disclosure of returns and return information - (a) General ruleReturns and return information shall be confidential, and...

§ 6104. Publicity of information required from certain exempt organizations and certain trusts - (a) Inspection of applications for tax exemption or notice of...

§ 6105. Confidentiality of information arising under treaty obligations - (a) In generalTax convention information shall not be disclosed. (b)...

[§ 6106. Repealed. , , ] -

§ 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list - (a) Furnishing copy to taxpayerAny person who is a tax...

§ 6108. Statistical publications and studies - (a) Publication or other disclosure of statistics of incomeThe Secretary...

§ 6109. Identifying numbers - (a) Supplying of identifying numbersWhen required by regulations prescribed by...

§ 6110. Public inspection of written determinations - (a) General ruleExcept as otherwise provided in this section, the...

§ 6111. Disclosure of reportable transactions - (a) In generalEach material advisor with respect to any reportable...

§ 6112. Material advisors of reportable transactions must keep lists of advisees, etc. - (a) In generalEach material advisor (as defined in section 6111)...

§ 6113. Disclosure of nondeductibility of contributions - (a) General ruleEach fundraising solicitation by (or on behalf of)...

§ 6114. Treaty-based return positions - (a) In generalEach taxpayer who, with respect to any tax...

§ 6115. Disclosure related to quid pro quo contributions - (a) Disclosure requirementIf an organization described in section 170(c) (other...

§ 6116. Requirement for prisons located in United States to provide information for tax administration - (a) In generalNot later than September 15, 2012, and annually...

§ 6117. Cross reference - For inspection of records, returns, etc., concerning gasoline or lubricating...

CHAPTER 62— TIME AND PLACE FOR PAYING TAX

Subchapter A— Place and Due Date for Payment of Tax

§ 6151. Time and place for paying tax shown on returns - (a) General ruleExcept as otherwise provided in this subchapter, when...

[§ 6152. Repealed. , , ] -

[§ 6153. Repealed. , , ] -

[§ 6154. Repealed. , , ] -

§ 6155. Payment on notice and demand - (a) General ruleUpon receipt of notice and demand from the...

[§ 6156. Repealed. , , ] -

§ 6157. Payment of Federal unemployment tax on quarterly or other time period basis - (a) General ruleEvery person who for the calendar year is...

[§ 6158. Repealed. , , ] -

§ 6159. Agreements for payment of tax liability in installments - (a) Authorization of agreementsThe Secretary is authorized to enter into...

Subchapter B— Extensions of Time for Payment

§ 6161. Extension of time for paying tax - (a) Amount determined by taxpayer on return(1) General ruleThe Secretary,...

[§ 6162. Repealed. , , ] -

§ 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property - (a) Extension permittedIf the value of a reversionary or remainder...

§ 6164. Extension of time for payment of taxes by corporations expecting carrybacks - (a) In generalIf a corporation, in any taxable year, files...

§ 6165. Bonds where time to pay tax or deficiency has been extended - In the event the Secretary grants any extension of time...

§ 6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business - (a) 5-year deferral; 10-year installment payment(1) In generalIf the value...

[§ 6166A. Repealed. , , ] -

§ 6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses - (a) Extension allowed by electionIf—(1) a corporation has a recovery...

CHAPTER 63— ASSESSMENT

Subchapter A— In General

§ 6201. Assessment authority - (a) Authority of SecretaryThe Secretary is authorized and required to...

§ 6202. Establishment by regulations of mode or time of assessment - If the mode or time for the assessment of any...

§ 6203. Method of assessment - The assessment shall be made by recording the liability of...

§ 6204. Supplemental assessments - (a) General ruleThe Secretary may, at any time within the...

§ 6205. Special rules applicable to certain employment taxes - (a) Adjustment of tax(1) General ruleIf less than the correct...

§ 6206. Special rules applicable to excessive claims under certain sections - Any portion of a refund made under section 6416(a)(4) and...

§ 6207. Cross references - (1) For prohibition of suits to restrain assessment of any...

Subchapter B— Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

§ 6211. Definition of a deficiency - (a) In generalFor purposes of this title in the case...

§ 6212. Notice of deficiency - (a) In generalIf the Secretary determines that there is a...

§ 6213. Restrictions applicable to deficiencies; petition to Tax Court - (a) Time for filing petition and restriction on assessmentWithin 90...

§ 6214. Determinations by Tax Court - (a) Jurisdiction as to increase of deficiency, additional amounts, or...

§ 6215. Assessment of deficiency found by Tax Court - (a) General ruleIf the taxpayer files a petition with the...

§ 6216. Cross references - (1) For procedures relating to receivership proceedings, see subchapter B...

Subchapter C— Treatment of Partnerships

PART I— IN GENERAL

§ 6221. Determination at partnership level - (a) In generalAny adjustment to a partnership-related item shall be...

§ 6222. Partner’s return must be consistent with partnership return - (a) In generalA partner shall, on the partner’s return, treat...

§ 6223. Partners bound by actions of partnership - (a) Designation of partnership representativeEach partnership shall designate (in the...

PART II— PARTNERSHIP ADJUSTMENTS

§ 6225. Partnership adjustment by Secretary - (a) In generalIn the case of any adjustments by the...

§ 6226. Alternative to payment of imputed underpayment by partnership - (a) In generalIf the partnership—(1) not later than 45 days...

§ 6227. Administrative adjustment request by partnership - (a) In generalA partnership may file a request for an...

PART III— PROCEDURE

§ 6231. Notice of proceedings and adjustment - (a) In generalThe Secretary shall mail to the partnership and...

§ 6232. Assessment, collection, and payment - (a) In generalAny imputed underpayment shall be assessed and collected...

§ 6233. Interest and penalties - (a) Interest and penalties determined from reviewed year(1) In generalExcept...

§ 6234. Judicial review of partnership adjustment - (a) In generalWithin 90 days after the date on which...

§ 6235. Period of limitations on making adjustments - (a) In generalExcept as otherwise provided in this section or...

PART IV— DEFINITIONS AND SPECIAL RULES

§ 6241. Definitions and special rules - (1) PartnershipThe term “partnership” means any partnership required to file...

CHAPTER 64— COLLECTION

Subchapter A— General Provisions

§ 6301. Collection authority - The Secretary shall collect the taxes imposed by the internal...

§ 6302. Mode or time of collection - (a) Establishment by regulationsIf the mode or time for collecting...

§ 6303. Notice and demand for tax - (a) General ruleWhere it is not otherwise provided by this...

§ 6304. Fair tax collection practices - (a) Communication with the taxpayerWithout the prior consent of the...

§ 6305. Collection of certain liability - (a) In generalUpon receiving a certification from the Secretary of...

§ 6306. Qualified tax collection contracts - (a) In generalNothing in any provision of law shall be...

§ 6307. Special compliance personnel program account - (a) Establishment of a special compliance personnel program accountThe Secretary...

Subchapter B— Receipt of Payment

§ 6311. Payment of tax by commercially acceptable means - (a) Authority to receiveIt shall be lawful for the Secretary...

[§ 6312. Repealed. , , ] -

§ 6313. Fractional parts of a cent - In the payment of any tax imposed by this title,...

§ 6314. Receipt for taxes - (a) General ruleThe Secretary shall, upon request, give receipts for...

§ 6315. Payments of estimated income tax - Payment of the estimated income tax, or any installment thereof,...

§ 6316. Payment by foreign currency - The Secretary is authorized in his discretion to allow payment...

§ 6317. Payments of Federal unemployment tax for calendar quarter - Payment of Federal unemployment tax for a calendar quarter or...

Subchapter C— Lien for Taxes

PART I— DUE PROCESS FOR LIENS

§ 6320. Notice and opportunity for hearing upon filing of notice of lien - (a) Requirement of notice(1) In generalThe Secretary shall notify in...

PART II— LIENS

§ 6321. Lien for taxes - If any person liable to pay any tax neglects or...

§ 6322. Period of lien - Unless another date is specifically fixed by law, the lien...

§ 6323. Validity and priority against certain persons - (a) Purchasers, holders of security interests, mechanic’s lienors, and judgment...

§ 6324. Special liens for estate and gift taxes - (a) Liens for estate taxExcept as otherwise provided in subsection...

§ 6324A. Special lien for estate tax deferred under section 6166 - (a) General ruleIn the case of any estate with respect...

§ 6324B. Special lien for additional estate tax attributable to farm, etc., valuation - (a) General ruleIn the case of any interest in qualified...

§ 6325. Release of lien or discharge of property - (a) Release of lienSubject to such regulations as the Secretary...

§ 6326. Administrative appeal of liens - (a) In generalIn such form and at such time as...

§ 6327. Cross references - (1) For lien in case of tax on distilled spirits,...

Subchapter D— Seizure of Property for Collection of Taxes

PART I— DUE PROCESS FOR COLLECTIONS

§ 6330. Notice and opportunity for hearing before levy - (a) Requirement of notice before levy(1) In generalNo levy may...

PART II— LEVY

§ 6331. Levy and distraint - (a) Authority of SecretaryIf any person liable to pay any...

§ 6332. Surrender of property subject to levy - (a) RequirementExcept as otherwise provided in this section, any person...

§ 6333. Production of books - If a levy has been made or is about to...

§ 6334. Property exempt from levy - (a) EnumerationThere shall be exempt from levy—(1) Wearing apparel and...

§ 6335. Sale of seized property - (a) Notice of seizureAs soon as practicable after seizure of...

§ 6336. Sale of perishable goods - (1) Return to ownerIf the owner of the property can...

§ 6337. Redemption of property - (a) Before saleAny person whose property has been levied upon...

§ 6338. Certificate of sale; deed of real property - (a) Certificate of saleIn the case of property sold as...

§ 6339. Legal effect of certificate of sale of personal property and deed of real property - (a) Certificate of sale of property other than real propertyIn...

§ 6340. Records of sale - (a) RequirementThe Secretary shall, for each internal revenue district, keep...

§ 6341. Expense of levy and sale - The Secretary shall determine the expenses to be allowed in...

§ 6342. Application of proceeds of levy - (a) Collection of liabilityAny money realized by proceedings under this...

§ 6343. Authority to release levy and return property - (a) Release of levy and notice of release(1) In generalUnder...

§ 6344. Cross references - (a) Length of periodFor period within which levy may be...

[Subchapter E— Repealed]

[§§ 6361 to 6365. Repealed. , , ] -

CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS

Subchapter A— Procedure in General

§ 6401. Amounts treated as overpayments - (a) Assessment and collection after limitation period.The term “overpayment” includes...

§ 6402. Authority to make credits or refunds - (a) General ruleIn the case of any overpayment, the Secretary,...

§ 6403. Overpayment of installment - In the case of a tax payable in installments, if...

§ 6404. Abatements - (a) General ruleThe Secretary is authorized to abate the unpaid...

§ 6405. Reports of refunds and credits - (a) By Treasury to Joint CommitteeNo refund or credit of...

§ 6406. Prohibition of administrative review of decisions - In the absence of fraud or mistake in mathematical calculation,...

§ 6407. Date of allowance of refund or credit - The date on which the Secretary first authorizes the scheduling...

§ 6408. State escheat laws not to apply - No overpayment of any tax imposed by this title shall...

§ 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs - Notwithstanding any other provision of law, any refund (or advance...

Subchapter B— Rules of Special Application

§ 6411. Tentative carryback and refund adjustments - (a) Application for adjustmentA taxpayer may file an application for...

§ 6412. Floor stocks refunds - (a) In general(1) Tires and taxable fuelWhere before October 1,...

§ 6413. Special rules applicable to certain employment taxes - (a) Adjustment of tax(1) General ruleIf more than the correct...

§ 6414. Income tax withheld - In the case of an overpayment of tax imposed by...

§ 6415. Credits or refunds to persons who collected certain taxes - (a) Allowance of credits or refundsCredit or refund of any...

§ 6416. Certain taxes on sales and services - (a) Condition to allowance(1) General ruleNo credit or refund of...

§ 6417. Elective payment of applicable credits - (a) In generalIn the case of an applicable entity making...

§ 6418. Transfer of certain credits - (a) In generalIn the case of an eligible taxpayer which...

§ 6419. Excise tax on wagering - (a) Credit or refund generallyNo overpayment of tax imposed by...

§ 6420. Gasoline used on farms - (a) GasolineExcept as provided in subsection (g), if gasoline is...

§ 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes - (a) Nonhighway usesExcept as provided in subsection (i), if gasoline...

§ 6422. Cross references - (1) For limitations on credits and refunds, see subchapter B...

§ 6423. Conditions to allowance in the case of alcohol and tobacco taxes - (a) ConditionsNo credit or refund shall be allowed or made,...

[§ 6424. Repealed. , , ] -

§ 6425. Adjustment of overpayment of estimated income tax by corporation - (a) Application of adjustment(1) Time for filingA corporation may, after...

§ 6426. Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - (a) Allowance of creditsThere shall be allowed as a credit—(1)...

§ 6427. Fuels not used for taxable purposes - (a) Nontaxable usesExcept as provided in subsection (k), if tax...

§ 6428. 2020 recovery rebates for individuals - (a) In generalIn the case of an eligible individual, there...

§ 6428A. Additional 2020 recovery rebates for individuals - (a) In generalIn addition to the credit allowed under section...

§ 6428B. 2021 recovery rebates to individuals - (a) In generalIn the case of an eligible individual, there...

[§ 6429. Repealed. , , ] -

§ 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate - (1) which are exempt from tax under section 4081(a) by...

[§ 6431. Repealed. , , ] -

§ 6432. Continuation coverage premium assistance - (a) In generalThe person to whom premiums are payable for...

§ 6433. Saver’s Match - (a) In general(1) Allowance of matchAny eligible individual who makes...

CHAPTER 66— LIMITATIONS

Subchapter A— Limitations on Assessment and Collection

§ 6501. Limitations on assessment and collection - (a) General ruleExcept as otherwise provided in this section, the...

§ 6502. Collection after assessment - (a) Length of periodWhere the assessment of any tax imposed...

§ 6503. Suspension of running of period of limitation - (a) Issuance of statutory notice of deficiency(1) General ruleThe running...

§ 6504. Cross references - (1) Adjustments to accrued foreign taxes, see section 905(c). (2)...

Subchapter B— Limitations on Credit or Refund

§ 6511. Limitations on credit or refund - (a) Period of limitation on filing claimClaim for credit or...

§ 6512. Limitations in case of petition to Tax Court - (a) Effect of petition to Tax CourtIf the Secretary has...

§ 6513. Time return deemed filed and tax considered paid - (a) Early return or advance payment of taxFor purposes of...

§ 6514. Credits or refunds after period of limitation - (a) Credits or refunds after period of limitationA refund of...

§ 6515. Cross references - (1) Deficiency dividends of a personal holding company, see section...

Subchapter C— Mitigation of Effect of Period of Limitations

§ 6521. Mitigation of effect of limitation in case of related taxes under different chapters - (a) Self-employment tax and tax on wagesIn the case of...

Subchapter D— Periods of Limitation in Judicial Proceedings

§ 6531. Periods of limitation on criminal prosecutions - (1) for offenses involving the defrauding or attempting to defraud...

§ 6532. Periods of limitation on suits - (a) Suits by taxpayers for refund(1) General ruleNo suit or...

§ 6533. Cross references - (1) For period of limitation in respect of civil actions...

CHAPTER 67— INTEREST

Subchapter A— Interest on Underpayments

§ 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax - (a) General ruleIf any amount of tax imposed by this...

§ 6602. Interest on erroneous refund recoverable by suit - Any portion of an internal revenue tax (or any interest,...

§ 6603. Deposits made to suspend running of interest on potential underpayments, etc. - (a) Authority to make deposits other than as payment of...

Subchapter B— Interest on Overpayments

§ 6611. Interest on overpayments - (a) RateInterest shall be allowed and paid upon any overpayment...

§ 6612. Cross references - (a) Interest on judgments for overpaymentsFor interest on judgments for...

Subchapter C— Determination of Interest Rate; Compounding of Interest

§ 6621. Determination of rate of interest - (a) General rule(1) Overpayment rateThe overpayment rate established under this...

§ 6622. Interest compounded daily - (a) General ruleIn computing the amount of any interest required...

Subchapter D— Notice Requirements

§ 6631. Notice requirements - The Secretary shall include with each notice to an individual...

CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

Subchapter A— Additions to the Tax and Additional Amounts

PART I— GENERAL PROVISIONS

§ 6651. Failure to file tax return or to pay tax - (a) Addition to the taxIn case of failure—(1) to file...

§ 6652. Failure to file certain information returns, registration statements, etc. - (a) Returns with respect to certain payments aggregating less than...

§ 6653. Failure to pay stamp tax - (1) willfully fails to pay any tax imposed by this...

§ 6654. Failure by individual to pay estimated income tax - (a) Addition to the taxExcept as otherwise provided in this...

§ 6655. Failure by corporation to pay estimated income tax - (a) Addition to taxExcept as otherwise provided in this section,...

§ 6656. Failure to make deposit of taxes - (a) Underpayment of depositsIn the case of any failure by...

§ 6657. Bad checks - If any instrument in payment, by any commercially acceptable means,...

§ 6658. Coordination with title 11 - (a) Certain failures to pay taxNo addition to the tax...

[§§ 6659 to 6661. Repealed. , , ] -

PART II— ACCURACY-RELATED AND FRAUD PENALTIES

§ 6662. Imposition of accuracy-related penalty on underpayments - (a) Imposition of penaltyIf this section applies to any portion...

§ 6662A. Imposition of accuracy-related penalty on understatements with respect to reportable transactions - (a) Imposition of penaltyIf a taxpayer has a reportable transaction...

§ 6663. Imposition of fraud penalty - (a) Imposition of penaltyIf any part of any underpayment of...

§ 6664. Definitions and special rules - (a) UnderpaymentFor purposes of this part, the term “underpayment” means...

PART III— APPLICABLE RULES

§ 6665. Applicable rules - (a) Additions treated as taxExcept as otherwise provided in this...

Subchapter B— Assessable Penalties

PART I— GENERAL PROVISIONS

§ 6671. Rules for application of assessable penalties - (a) Penalty assessed as taxThe penalties and liabilities provided by...

§ 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax - (a) General ruleAny person required to collect, truthfully account for,...

§ 6673. Sanctions and costs awarded by courts - (a) Tax court proceedings(1) Procedures instituted primarily for delay, etc.Whenever...

§ 6674. Fraudulent statement or failure to furnish statement to employee - In addition to the criminal penalty provided by section 7204,...

§ 6675. Excessive claims with respect to the use of certain fuels - (a) Civil penaltyIn addition to any criminal penalty provided by...

§ 6676. Erroneous claim for refund or credit - (a) Civil penaltyIf a claim for refund or credit with...

§ 6677. Failure to file information with respect to certain foreign trusts - (a) Civil penaltyIn addition to any criminal penalty provided by...

[§ 6678. Repealed. , , ] -

§ 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships - (a) Civil penalty(1) In generalIn addition to any criminal penalty...

[§ 6680. Repealed. , , ] -

[§ 6681. Repealed. , , ] -

§ 6682. False information with respect to withholding - (a) Civil penaltyIn addition to any criminal penalty provided by...

[§ 6683. Repealed. , , ] -

§ 6684. Assessable penalties with respect to liability for tax under chapter 42 - (1) such person has theretofore been liable for tax under...

§ 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations - In addition to the penalty imposed by section 7207 (relating...

§ 6686. Failure to file returns or supply information by DISC or former FSC - In addition to the penalty imposed by section 7203 (relating...

[§ 6687. Repealed. , , ] -

§ 6688. Assessable penalties with respect to information required to be furnished under section 7654 - In addition to any criminal penalty provided by law, any...

§ 6689. Failure to file notice of redetermination of foreign tax - (a) Civil penaltyIf the taxpayer fails to notify the Secretary...

§ 6690. Fraudulent statement or failure to furnish statement to plan participant - Any person required under section 6057(e) to furnish a statement...

[§ 6691. Reserved] -

§ 6692. Failure to file actuarial report - The plan administrator (as defined in section 414(g)) of each...

§ 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions - (a) Reports(1) In generalIf a person required to file a...

§ 6694. Understatement of taxpayer’s liability by tax return preparer - (a) Understatement due to unreasonable positions(1) In generalIf a tax...

§ 6695. Other assessable penalties with respect to the preparation of tax returns for other persons - (a) Failure to furnish copy to taxpayerAny person who is...

§ 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals - (a) Imposition of penaltyIf—(1) a person prepares an appraisal of...

§ 6696. Rules applicable with respect to sections 6694, 6695, and 6695A - (a) Penalties to be additional to any other penaltiesThe penalties...

[§ 6697. Repealed. , , ] -

§ 6698. Failure to file partnership return - (a) General ruleIn addition to the penalty imposed by section...

[§ 6698A. Repealed. , , ] -

§ 6699. Failure to file S corporation return - (a) General ruleIn addition to the penalty imposed by section...

§ 6700. Promoting abusive tax shelters, etc. - (a) Imposition of penaltyAny person who—(1)(A) organizes (or assists in...

§ 6701. Penalties for aiding and abetting understatement of tax liability - (a) Imposition of penaltyAny person—(1) who aids or assists in,...

§ 6702. Frivolous tax submissions - (a) Civil penalty for frivolous tax returnsA person shall pay...

§ 6703. Rules applicable to penalties under sections 6700, 6701, and 6702 - (a) Burden of proofIn any proceeding involving the issue of...

§ 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d) - (a) Liability for penaltyAny person who—(1) has a duty to...

§ 6705. Failure by broker to provide notice to payors - (a) In generalAny person required under section 3406(d)(2)(B) to provide...

§ 6706. Original issue discount information requirements - (a) Failure to show information on debt instrumentIn the case...

§ 6707. Failure to furnish information regarding reportable transactions - (a) In generalIf a person who is required to file...

§ 6707A. Penalty for failure to include reportable transaction information with return - (a) Imposition of penaltyAny person who fails to include on...

§ 6708. Failure to maintain lists of advisees with respect to reportable transactions - (a) Imposition of penalty(1) In generalIf any person who is...

§ 6709. Penalties with respect to mortgage credit certificates - (a) NegligenceIf—(1) any person makes a material misstatement in any...

§ 6710. Failure to disclose that contributions are nondeductible - (a) Imposition of penaltyIf there is a failure to meet...

§ 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government - (a) Imposition of penaltyIf—(1) a tax-exempt organization offers to sell...

§ 6712. Failure to disclose treaty-based return positions - (a) General ruleIf a taxpayer fails to meet the requirements...

§ 6713. Disclosure or use of information by preparers of returns - (a) Imposition of penaltyIf any person who is engaged in...

§ 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions - (a) Imposition of penaltyIf an organization fails to meet the...

§ 6715. Dyed fuel sold for use or used in taxable use, etc. - (a) Imposition of penaltyIf—(1) any dyed fuel is sold or...

§ 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems - (a) Imposition of penalty(1) TamperingIf any person tampers with a...

[§ 6716. Repealed. , , ] -

§ 6717. Refusal of entry - (a) In generalIn addition to any other penalty provided by...

§ 6718. Failure to display tax registration on vessels - (a) Failure to display registrationEvery operator of a vessel who...

§ 6719. Failure to register or reregister - (a) Failure to register or reregisterEvery person who is required...

§ 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes - (1) in the case of an acknowledgment with respect to...

§ 6720A. Penalty with respect to certain adulterated fuels - (a) In generalAny person who knowingly transfers for resale, sells...

§ 6720B. Fraudulent identification of exempt use property - In addition to any criminal penalty provided by law, any...

§ 6720C. Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance - (a) In generalExcept in the case of a failure described...

PART II— FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

§ 6721. Failure to file correct information returns - (a) Imposition of penalty(1) In generalIn the case of a...

§ 6722. Failure to furnish correct payee statements - (a) Imposition of penalty(1) General ruleIn the case of each...

§ 6723. Failure to comply with other information reporting requirements - In the case of a failure by any person to...

§ 6724. Waiver; definitions and special rules - (a) Reasonable cause waiverNo penalty shall be imposed under this...

§ 6725. Failure to report information under section 4101 - (a) In generalIn the case of each failure described in...

Subchapter C— Procedural Requirements

§ 6751. Procedural requirements - (a) Computation of penalty included in noticeThe Secretary shall include...

CHAPTER 69— GENERAL PROVISIONS RELATING TO STAMPS

§ 6801. Authority for establishment, alteration, and distribution - (a) Establishment and alterationThe Secretary may establish, and from time...

§ 6802. Supply and distribution - (1) Postmaster GeneralThe Postmaster General a suitable quantity of adhesive...

§ 6803. Accounting and safeguarding - (a) BondIn cases coming within the provisions of paragraph (2)...

§ 6804. Attachment and cancellation - Except as otherwise expressly provided in this title, the stamps...

§ 6805. Redemption of stamps - (a) AuthorizationThe Secretary, subject to regulations prescribed by him, may,...

§ 6806. Occupational tax stamps - Every person engaged in any business, avocation, or employment, who...

§ 6807. Stamping, marking, and branding seized goods - If any article of manufacture or produce requiring brands, stamps,...

§ 6808. Special provisions relating to stamps - (1) Distilled spirits and fermented liquors, see chapter 51. (2)...

CHAPTER 70— JEOPARDY, RECEIVERSHIPS, ETC.

Subchapter A— Jeopardy

PART I— TERMINATION OF TAXABLE YEAR

§ 6851. Termination assessments of income tax - (a) Authority for making(1) In generalIf the Secretary finds that...

§ 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations - (a) Authority to make(1) In generalIf the Secretary finds that—(A)...

PART II— JEOPARDY ASSESSMENTS

§ 6861. Jeopardy assessments of income, estate, gift, and certain excise taxes - (a) Authority for makingIf the Secretary believes that the assessment...

§ 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes - (a) Immediate assessmentIf the Secretary believes that the collection of...

§ 6863. Stay of collection of jeopardy assessments - (a) Bond to stay collectionWhen an assessment has been made...

§ 6864. Termination of extended period for payment in case of carryback - For termination of extensions of time for payment of income...

PART III— SPECIAL RULES WITH RESPECT TO CERTAIN CASH

§ 6867. Presumptions where owner of large amount of cash is not identified - (a) General ruleIf the individual who is in physical possession...

Subchapter B— Receiverships, Etc.

§ 6871. Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc. - (a) Immediate assessment in receivership proceedingsOn the appointment of a...

§ 6872. Suspension of period on assessment - If the regulations issued pursuant to section 6036 require the...

§ 6873. Unpaid claims - (a) General ruleAny portion of a claim for taxes allowed...

CHAPTER 71— TRANSFEREES AND FIDUCIARIES

§ 6901. Transferred assets - (a) Method of collectionThe amounts of the following liabilities shall,...

§ 6902. Provisions of special application to transferees - (a) Burden of proofIn proceedings before the Tax Court the...

§ 6903. Notice of fiduciary relationship - (a) Rights and obligations of fiduciaryUpon notice to the Secretary...

§ 6904. Prohibition of injunctions - For prohibition of suits to restrain enforcement of liability of...

§ 6905. Discharge of executor from personal liability for decedent’s income and gift taxes - (a) Discharge of liabilityIn the case of liability of a...

CHAPTER 72— LICENSING AND REGISTRATION

Subchapter A— Licensing

§ 7001. Collection of foreign items - (a) LicenseAll persons undertaking as a matter of business or...

Subchapter B— Registration

§ 7011. Registration—persons paying a special tax - (a) RequirementEvery person engaged in any trade or business on...

§ 7012. Cross references - (1) For provisions relating to registration in connection with firearms,...

CHAPTER 73— BONDS

§ 7101. Form of bonds - (1) General ruleSuch bond or security shall be in such...

§ 7102. Single bond in lieu of multiple bonds - In any case in which two or more bonds are...

§ 7103. Cross references—Other provisions for bonds - (a) Extensions of time(1) For bond where time to pay...

CHAPTER 74— CLOSING AGREEMENTS AND COMPROMISES

§ 7121. Closing agreements - (a) AuthorizationThe Secretary is authorized to enter into an agreement...

§ 7122. Compromises - (a) AuthorizationThe Secretary may compromise any civil or criminal case...

§ 7123. Appeals dispute resolution procedures - (a) Early referral to appeals proceduresThe Secretary shall prescribe procedures...

§ 7124. Cross references - For criminal penalties for concealment of property, false statement, or...

CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A— Crimes

PART I— GENERAL PROVISIONS

§ 7201. Attempt to evade or defeat tax - Any person who willfully attempts in any manner to evade...

§ 7202. Willful failure to collect or pay over tax - Any person required under this title to collect, account for,...

§ 7203. Willful failure to file return, supply information, or pay tax - Any person required under this title to pay any estimated...

§ 7204. Fraudulent statement or failure to make statement to employees - In lieu of any other penalty provided by law (except...

§ 7205. Fraudulent withholding exemption certificate or failure to supply information - (a) Withholding on wagesAny individual required to supply information to...

§ 7206. Fraud and false statements - (1) Declaration under penalties of perjuryWillfully makes and subscribes any...

§ 7207. Fraudulent returns, statements, or other documents - Any person who willfully delivers or discloses to the Secretary...

§ 7208. Offenses relating to stamps - (1) CounterfeitingWith intent to defraud, alters, forges, makes, or counterfeits...

§ 7209. Unauthorized use or sale of stamps - Any person who buys, sells, offers for sale, uses, transfers,...

§ 7210. Failure to obey summons - Any person who, being duly summoned to appear to testify,...

§ 7211. False statements to purchasers or lessees relating to tax - (1) intended or calculated to lead any person to believe...

§ 7212. Attempts to interfere with administration of internal revenue laws - (a) Corrupt or forcible interferenceWhoever corruptly or by force or...

§ 7213. Unauthorized disclosure of information - (a) Returns and return information(1) Federal employees and other personsIt...

§ 7213A. Unauthorized inspection of returns or return information - (a) Prohibitions(1) Federal employees and other personsIt shall be unlawful...

§ 7214. Offenses by officers and employees of the United States - (a) Unlawful acts of revenue officers or agentsAny officer or...

§ 7215. Offenses with respect to collected taxes - (a) PenaltyAny person who fails to comply with any provision...

§ 7216. Disclosure or use of information by preparers of returns - (a) General ruleAny person who is engaged in the business...

§ 7217. Prohibition on executive branch influence over taxpayer audits and other investigations - (a) ProhibitionIt shall be unlawful for any applicable person to...

PART II— PENALTIES APPLICABLE TO CERTAIN TAXES

§ 7231. Failure to obtain license for collection of foreign items - Any person required by section 7001 (relating to collection of...

§ 7232. Failure to register or reregister under section 4101, false representations of registration status, etc. - Every person who fails to register or reregister as required...

[§ 7233. Repealed. , , ] -

[§ 7234. Repealed. , , ] -

[§ 7235. Repealed. , , ] -

[§ 7236. Repealed. , , ] -

[§§ 7237, 7238. Repealed. , , ] -

[§ 7239. Repealed. , , ] -

[§ 7240. Repealed. , , ] -

[§ 7241. Repealed. , , ] -

Subchapter B— Other Offenses

§ 7261. Representation that retailers’ excise tax is excluded from price of article - Whoever, in connection with the sale or lease, or offer...

§ 7262. Violation of occupational tax laws relating to wagering—failure to pay special tax - Any person who does any act which makes him liable...

[§ 7263. Repealed. , , ] -

[§ 7264. Repealed. , , ] -

[§ 7265. Repealed. , , ] -

[§ 7266. Repealed. , , ] -

[§ 7267. Repealed. , , ] -

§ 7268. Possession with intent to sell in fraud of law or to evade tax - Every person who shall have in his custody or possession...

§ 7269. Failure to produce records - Whoever fails to comply with any duty imposed upon him...

§ 7270. Insurance policies - Any person who fails to comply with the requirements of...

§ 7271. Penalties for offenses relating to stamps - (1) Failure to attach or cancel stamps, etc.Fails to comply...

§ 7272. Penalty for failure to register or reregister - (a) In generalAny person (other than persons required to register...

§ 7273. Penalties for offenses relating to special taxes - Any person who shall fail to place and keep stamps...

[§ 7274. Repealed. , , ] -

§ 7275. Penalty for offenses relating to certain airline tickets and advertising - (a) TicketsIn the case of transportation by air all of...

Subchapter C— Forfeitures

PART I— PROPERTY SUBJECT TO FORFEITURE

§ 7301. Property subject to tax - (a) Taxable articlesAny property on which, or for or in...

§ 7302. Property used in violation of internal revenue laws - It shall be unlawful to have or possess any property...

§ 7303. Other property subject to forfeiture - (1) Counterfeit stampsEvery stamp involved in the offense described in...

§ 7304. Penalty for fraudulently claiming drawback - Whenever any person fraudulently claims or seeks to obtain an...

PART II— PROVISIONS COMMON TO FORFEITURES

§ 7321. Authority to seize property subject to forfeiture - Any property subject to forfeiture to the United States under...

§ 7322. Delivery of seized personal property to United States marshal - Any forfeitable property which may be seized under the provisions...

§ 7323. Judicial action to enforce forfeiture - (a) Nature and venueThe proceedings to enforce such forfeitures shall...

§ 7324. Special disposition of perishable goods - (1) Application for examinationThe owner thereof, or the United States...

§ 7325. Personal property valued at $100,000 or less - (1) List and appraisementThe Secretary shall cause a list containing...

[§ 7326. Repealed. , , ] -

§ 7327. Customs laws applicable - The provisions of law applicable to the remission or mitigation...

§ 7328. Cross references - (1) For the issuance of certificates of probable cause relieving...

Subchapter D— Miscellaneous Penalty and Forfeiture Provisions

§ 7341. Penalty for sales to evade tax - (a) Nonenforceability of contractWhenever any person who is liable to...

§ 7342. Penalty for refusal to permit entry or examination - Any owner of any building or place, or person having...

§ 7343. Definition of term “person” - The term “person” as used in this chapter includes an...

§ 7344. Extended application of penalties relating to officers of the Treasury Department - All provisions of law imposing fines, penalties, or other punishment...

§ 7345. Revocation or denial of passport in case of certain tax delinquencies - (a) In generalIf the Secretary receives certification by the Commissioner...

CHAPTER 76— JUDICIAL PROCEEDINGS

Subchapter A— Civil Actions by the United States

§ 7401. Authorization - No civil action for the collection or recovery of taxes,...

§ 7402. Jurisdiction of district courts - (a) To issue orders, processes, and judgmentsThe district courts of...

§ 7403. Action to enforce lien or to subject property to payment of tax - (a) FilingIn any case where there has been a refusal...

§ 7404. Authority to bring civil action for estate taxes - If the estate tax imposed by chapter 11 is not...

§ 7405. Action for recovery of erroneous refunds - (a) Refunds after limitation periodAny portion of a tax imposed...

§ 7406. Disposition of judgments and moneys recovered - All judgments and moneys recovered or received for taxes, costs,...

§ 7407. Action to enjoin tax return preparers - (a) Authority to seek injunctionA civil action in the name...

§ 7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions - (a) Authority to seek injunctionA civil action in the name...

§ 7409. Action to enjoin flagrant political expenditures of section 501(c)(3) organizations - (a) Authority to seek injunction(1) In generalIf the requirements of...

§ 7410. Cross references - (1) For provisions for collecting taxes in general, see chapter...

Subchapter B— Proceedings by Taxpayers and Third Parties

§ 7421. Prohibition of suits to restrain assessment or collection - (a) TaxExcept as provided in sections 6015(e), 6212(a) and (c),...

§ 7422. Civil actions for refund - (a) No suit prior to filing claim for refundNo suit...

§ 7423. Repayments to officers or employees - (1) Collections recoveredTo any officer or employee of the United...

§ 7424. Intervention - If the United States is not a party to a...

§ 7425. Discharge of liens - (a) Judicial proceedingsIf the United States is not joined as...

§ 7426. Civil actions by persons other than taxpayers - (a) Actions permitted(1) Wrongful levyIf a levy has been made...

§ 7427. Tax return preparers - In any proceeding involving the issue of whether or not...

§ 7428. Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc. - (a) Creation of remedyIn a case of actual controversy involving—(1)...

§ 7429. Review of jeopardy levy or assessment procedures - (a) Administrative review(1) Administrative review(A) Prior approval requiredNo assessment may...

§ 7430. Awarding of costs and certain fees - (a) In generalIn any administrative or court proceeding which is...

§ 7431. Civil damages for unauthorized inspection or disclosure of returns and return information - (a) In general(1) Inspection or disclosure by employee of United...

§ 7432. Civil damages for failure to release lien - (a) In generalIf any officer or employee of the Internal...

§ 7433. Civil damages for certain unauthorized collection actions - (a) In generalIf, in connection with any collection of Federal...

§ 7433A. Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts - (a) In generalSubject to the modifications provided by subsection (b),...

§ 7434. Civil damages for fraudulent filing of information returns - (a) In generalIf any person willfully files a fraudulent information...

§ 7435. Civil damages for unauthorized enticement of information disclosure - (a) In generalIf any officer or employee of the United...

§ 7436. Proceedings for determination of employment status - (a) Creation of remedyIf, in connection with an audit of...

§ 7437. Cross references - (1) For determination of amount of any tax, additions to...

Subchapter C— The Tax Court

PART I— ORGANIZATION AND JURISDICTION

§ 7441. Status - There is hereby established, under article I of the Constitution...

§ 7442. Jurisdiction - The Tax Court and its divisions shall have such jurisdiction...

§ 7443. Membership - (a) NumberThe Tax Court shall be composed of 19 members....

§ 7443A. Special trial judges - (a) AppointmentThe chief judge may, from time to time, appoint...

[§ 7443B. Repealed. , , ] -

§ 7444. Organization - (a) SealThe Tax Court shall have a seal which shall...

§ 7445. Offices - The principal office of the Tax Court shall be in...

§ 7446. Times and places of sessions - The times and places of the sessions of the Tax...

§ 7447. Retirement - (a) DefinitionsFor purposes of this section—(1) The term “Tax Court”...

§ 7447A. Retirement for special trial judges - (a) In general(1) RetirementAny special trial judge appointed pursuant to...

§ 7448. Annuities to surviving spouses and dependent children of judges and special trial judges - (a) DefinitionsFor purposes of this section—(1) The term “Tax Court”...

PART II— PROCEDURE

§ 7451. Petitions - (a) FeesThe Tax Court is authorized to impose a fee...

§ 7452. Representation of parties - The Secretary shall be represented by the Chief Counsel for...

§ 7453. Rules of practice, procedure, and evidence - Except in the case of proceedings conducted under section 7436(c)...

§ 7454. Burden of proof in fraud, foundation manager, and transferee cases - (a) FraudIn any proceeding involving the issue whether the petitioner...

§ 7455. Service of process - The mailing by certified mail or registered mail of any...

§ 7456. Administration of oaths and procurement of testimony - (a) In generalFor the efficient administration of the functions vested...

§ 7457. Witness fees - (a) AmountAny witness summoned or whose deposition is taken under...

§ 7458. Hearings - Notice and opportunity to be heard upon any proceeding instituted...

§ 7459. Reports and decisions - (a) RequirementA report upon any proceeding instituted before the Tax...

§ 7460. Provisions of special application to divisions - (a) Hearings, determinations, and reportsA division shall hear, and make...

§ 7461. Publicity of proceedings - (a) General ruleExcept as provided in subsection (b), all reports...

§ 7462. Publication of reports - The Tax Court shall provide for the publication of its...

§ 7463. Disputes involving $50,000 or less - (a) In generalIn the case of any petition filed with...

§ 7464. Intervention by trustee of debtor’s estate - The trustee of the debtor’s estate in any case under...

§ 7465. Provisions of special application to transferees - (1) For rules of burden of proof in transferee proceedings,...

§ 7466. Judicial conduct and disability procedures - (a) In generalThe Tax Court shall prescribe rules, consistent with...

PART III— MISCELLANEOUS PROVISIONS

§ 7470. Administration - Notwithstanding any other provision of law, the Tax Court may...

§ 7470A. Judicial conference - (a) Judicial conferenceThe chief judge may summon the judges and...

§ 7471. Employees - (a) Appointment and compensation(1) ClerkThe Tax Court may appoint a...

§ 7472. Expenditures - The Tax Court is authorized to make such expenditures (including...

§ 7473. Disposition of fees - Except as provided in sections 7470A and 7475, all fees...

§ 7474. Fee for transcript of record - The Tax Court is authorized to fix a fee, not...

§ 7475. Practice fee - (a) In generalThe Tax Court is authorized to impose a...

PART IV— DECLARATORY JUDGMENTS

§ 7476. Declaratory judgments relating to qualification of certain retirement plans - (a) Creation of remedyIn a case of actual controversy involving—(1)...

§ 7477. Declaratory judgments relating to value of certain gifts - (a) Creation of remedyIn a case of an actual controversy...

§ 7478. Declaratory judgments relating to status of certain governmental obligations - (a) Creation of remedyIn a case of actual controversy involving—(1)...

§ 7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166 - (a) Creation of remedyIn a case of actual controversy involving...

Subchapter D— Court Review of Tax Court Decisions

§ 7481. Date when Tax Court decision becomes final - (a) Reviewable decisionsExcept as provided in subsections (b), (c), and...

§ 7482. Courts of review - (a) Jurisdiction(1) In generalThe United States Courts of Appeals (other...

§ 7483. Notice of appeal - Review of a decision of the Tax Court shall be...

§ 7484. Change of incumbent in office - When the incumbent of the office of Secretary changes, no...

§ 7485. Bond to stay assessment and collection - (a) Upon notice of appealNotwithstanding any provision of law imposing...

§ 7486. Refund, credit, or abatement of amounts disallowed - In cases where assessment or collection has not been stayed...

§ 7487. Cross references - (1) Nonreviewability.—For nonreviewability of Tax Court decisions in small claims...

Subchapter E— Burden of Proof

§ 7491. Burden of proof - (a) Burden shifts where taxpayer produces credible evidence(1) General ruleIf,...

CHAPTER 77— MISCELLANEOUS PROVISIONS

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US Code Title 26— INTERNAL REVENUE CODE Subtitle F— Procedure and Administration

US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration