26 U.S.C. Chapter 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

• § 6651— Failure to file tax return or to pay tax
• § 6652— Failure to file certain information returns, registration statements, etc.
• § 6653— Failure to pay stamp tax
• § 6654— Failure by individual to pay estimated income tax
• § 6655— Failure by corporation to pay estimated income tax
• § 6656— Failure to make deposit of taxes
• § 6657— Bad checks
• § 6658— Coordination with title 11
• § 6659— Improper claim for Trump account contribution pilot program credit
• § 6662— Imposition of accuracy-related penalty on underpayments
• § 6662A— Imposition of accuracy-related penalty on understatements with respect to reportable transactions
• § 6663— Imposition of fraud penalty
• § 6664— Definitions and special rules
• § 6665— Applicable rules
• § 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
• § 6679— Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
• § 6682— False information with respect to withholding
• § 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
• § 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
• § 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
• § 6695B— Penalty for substantial misstatements on certification provided by supplier
• § 6695A— Substantial and gross valuation misstatements attributable to incorrect appraisals
• § 6696— Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
• § 6698— Failure to file partnership return
• § 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
• § 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
• § 6721— Failure to file correct information returns
• § 6722— Failure to furnish correct payee statements
• § 6723— Failure to comply with other information reporting requirements
• § 6724— Waiver; definitions and special rules
• § 6725— Failure to report information under section 4101
• § 6726— Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
• § 6751— Procedural requirements