General Provisions
§ 6671. - Rules for Application of Assessable Penalties§ 6672. - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax§ 6673. - Sanctions and Costs Awarded by Courts§ 6674. - Fraudulent Statement or Failure to Furnish Statement to Employee§ 6675. - Excessive Claims With Respect to the Use of Certain Fuels§ 6676. - Erroneous Claim for Refund or Credit§ 6677. - Failure to File Information With Respect to Certain Foreign Trusts§ 6678. - Repealed. Pub. L. 99–514, Title Xv, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740§ 6679. - Failure to File Returns, Etc., With Respect to Foreign Corporations or Foreign Partnerships§ 6680. - Repealed. Pub. L. 94–455, Title Xix, § 1904(b)(10)(a)(vi)(i), Oct. 4, 1976, 90 Stat. 1817§ 6681. - Repealed. Pub. L. 94–455, Title Xix, § 1904(b)(10)(d)(i), Oct. 4, 1976, 90 Stat. 1817§ 6682. - False Information With Respect to Withholding§ 6683. - Repealed. Pub. L. 109–135, Title Iv, § 403(n)(3)(a), Dec. 21, 2005, 119 Stat. 2626§ 6684. - Assessable Penalties With Respect to Liability for Tax Under Chapter 42§ 6685. - Assessable Penalty With Respect to Public Inspection Requirements for Certain Tax-exempt Organizations§ 6686. - Failure to File Returns or Supply Information by Disc or Former Fsc§ 6687. - Repealed. Pub. L. 101–239, Title Vii, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393§ 6688. - Assessable Penalties With Respect to Information Required to Be Furnished Under Section 7654§ 6689. - Failure to File Notice of Redetermination of Foreign Tax§ 6690. - Fraudulent Statement or Failure to Furnish Statement to Plan Participant§ 6691. - Reserved§ 6692. - Failure to File Actuarial Report§ 6693. - Failure to Provide Reports on Certain Tax-favored Accounts or Annuities; Penalties Relating to Designated Nondeductible Contributions§ 6694. - Understatement of Taxpayer’s Liability by Tax Return Preparer§ 6695. - Other Assessable Penalties With Respect to the Preparation of Tax Returns for Other Persons§ 6695a. - Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals§ 6695b. - Penalty for Substantial Misstatements on Certification Provided by Supplier§ 6696. - Rules Applicable With Respect to Sections 6694, 6695, 6695a, and 6695b§ 6697. - Repealed. Pub. L. 111–325, Title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554§ 6698. - Failure to File Partnership Return§ 6698a. - Repealed. Pub. L. 96–223, Title Iv, § 401(a), Apr. 2, 1980, 94 Stat. 299§ 6699. - Failure to File S Corporation Return§ 6700. - Promoting Abusive Tax Shelters, Etc.§ 6701. - Penalties for Aiding and Abetting Understatement of Tax Liability§ 6702. - Frivolous Tax Submissions§ 6703. - Rules Applicable to Penalties Under Sections 6700, 6701, and 6702§ 6704. - Failure to Keep Records Necessary to Meet Reporting Requirements Under Section 6047(d)§ 6705. - Failure by Broker to Provide Notice to Payors§ 6706. - Original Issue Discount Information Requirements§ 6707. - Failure to Furnish Information Regarding Reportable Transactions§ 6707a. - Penalty for Failure to Include Reportable Transaction Information With Return§ 6708. - Failure to Maintain Lists of Advisees With Respect to Reportable Transactions§ 6709. - Penalties With Respect to Mortgage Credit Certificates§ 6710. - Failure to Disclose That Contributions Are Nondeductible§ 6711. - Failure by Tax-exempt Organization to Disclose That Certain Information or Service Available From Federal Government§ 6712. - Failure to Disclose Treaty-based Return Positions§ 6713. - Disclosure or Use of Information by Preparers of Returns§ 6714. - Failure to Meet Disclosure Requirements Applicable to Quid Pro Quo Contributions§ 6715. - Dyed Fuel Sold for Use or Used in Taxable Use, Etc.§ 6715a. - Tampering With or Failing to Maintain Security Requirements for Mechanical Dye Injection Systems§ 6716. - Repealed. Pub. L. 111–312, Title Iii, § 301(a), Dec. 17, 2010, 124 Stat. 3300§ 6717. - Refusal of Entry§ 6718. - Failure to Display Tax Registration on Vessels§ 6719. - Failure to Register or Reregister§ 6720. - Fraudulent Acknowledgments With Respect to Donations of Motor Vehicles, Boats, and Airplanes§ 6720a. - Penalty With Respect to Certain Adulterated Fuels§ 6720b. - Fraudulent Identification of Exempt Use Property§ 6720c. - Penalty for Failure to Notify Health Plan of Cessation of Eligibility for Continuation Coverage Premium Assistance