26 U.S.C. § 6684 - Assessable Penalties With Respect to Liability for Tax Under Chapter 42

Current as of April 17, 2026
§ 6684. - Assessable Penalties With Respect to Liability for Tax Under Chapter 42
§ 6683. - Repealed. Pub. L. 109–135, Title Iv, § 403(n)(3)(a), Dec. 21, 2005, 119 Stat. 2626§ 6685. - Assessable Penalty With Respect to Public Inspection Requirements for Certain Tax-exempt Organizations

If any person becomes liable for tax under any section of chapter 42 (relating to private foundations and certain other tax-exempt organizations) by reason of any act or failure to act which is not due to reasonable cause and either—

  • (1) such person has theretofore been liable for tax under such chapter, or
  • (2) such act or failure to act is both willful and flagrant, then such person shall be liable for a penalty equal to the amount of such tax. (Added Pub. L. 91–172, title I, § 101(c), Dec. 30, 1969, 83 Stat. 519; amended Pub. L. 100–203, title X, § 10712(c)(4), Dec. 22, 1987, 101 Stat. 1330–467.)
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