27 CFR Topic
Additions to the Tax, Additional Amounts, and Assessable Penalties
April 24, 2020
§
70.95
Scope
§
70.96
Failure to file tax return or to pay tax
§
70.97
Failure to pay tax
§
70.98
Penalty for underpayment of deposits
§
70.100
Penalty for fraudulently claiming drawback
§
70.101
Bad checks
§
70.102
Coordination with title 11
§
70.103
Failure to pay tax
§
70.111
Rules for application of assessable penalties
§
70.112
Failure to collect and pay over tax, or attempt to evade or defeat tax
§
70.113
Penalty for failure to supply taxpayer identification number
§
70.114
Penalties for aiding and abetting understatement of tax liability