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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6719

Failure to register or reregister

Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 68
Statutory Text

26 U.S.C. § 6719 — Failure to register or reregister

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES Subchapter B - Assessable Penalties PART I - GENERAL PROVISIONS Sec. 6719 - Failure to register or reregister From the U.S. Government Publishing Office, www.gpo.gov

§6719. Failure to register or reregister

(a) Failure to register or reregister Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any). (b) Amount of penalty The amount of the penalty under subsection (a) shall be— (1) $10,000 for each initial failure to register or reregister, and (2) $1,000 for each day thereafter such person fails to register or reregister. (c) Reasonable cause exception No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

(Added Pub. L. 108–357, title VIII, §863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, §11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)

Editorial Notes

Amendments 2005—Pub. L. 109–59, §11164(b)(1)(C), inserted "or reregister" after "register" in section catchline. Subsecs. (a), (b). Pub. L. 109–59, §11164(b)(1)(A), (B), inserted "or reregister" after "register" wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment Amendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title.

Effective Date Pub. L. 108–357, title VIII, §863(e), Oct. 22, 2004, 118 Stat. 1620, provided that: "The amendments made by this section [enacting this section and section 6725 of this title and amending sections 7232 and 7272 of this title] shall apply to penalties imposed after December 31, 2004."

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 6719 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
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