26 U.S.C. § 6686
§ 6686. Failure to file returns or supply information by DISC or former FSC
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1971 by the Public Law 92-178. Last changed December 29, 2007 by the Public Law 110-172.
Every change, newest first (4)
- December 29, 2007Public Law 110-172
- July 18, 1984Deficit Reduction Act of 1984
- October 4, 1976Tax Reform Act of 1976
- December 10, 1971Public Law 92-178 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
In addition to the penalty imposed by section 7203 (relating to willful failure to file return, supply information, or pay tax) any person required to supply information or to file a return under section 6011(c) who fails to supply such information or file such return at the time prescribed by the Secretary, or who files a return which does not show the information required, shall pay a penalty of $100 for each failure to supply information (but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $25,000) or a penalty of $1,000 for each failure to file a return, unless it is shown that such failure is due to reasonable cause.