BS
Boise Standard
Treasure Valley · AI Directory
26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6723

Failure to comply with other information reporting requirements

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. § 6723 — Failure to comply with other information reporting requirements

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 II - FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS Sec. 6723 - Failure to comply with other information reporting requirements From the U.S. Government Publishing Office, www.gpo.gov

§6723. Failure to comply with other information reporting requirements

In the case of a failure by any person to comply with a specified information reporting requirement on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.

(Added Pub. L. 99–514, title XV, §1501(a), Oct. 22, 1986, 100 Stat. 2733; amended Pub. L. 101–239, title VII, §7711(a), Dec. 19, 1989, 103 Stat. 2390.)

Editorial Notes

Amendments 1989—Pub. L. 101–239 substituted "comply with other information reporting requirements" for "include correct information" in section catchline and amended text generally, substituting a single par. for former subsec. (a) stating general rule, subsec. (b) relating to penalty in case of intentional disregard, and subsec. (c) relating to coordination with former section 6676 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of 1989 Amendment Amendment by Pub. L. 101–239 applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as a note under section 6721 of this title.

Effective Date Section applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as a note under section 6721 of this title.

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-FBEE48
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 6723
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
ef0fe57a16cbcf48...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 6723 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).
Navigate Corpus — Title 26
← 26 U.S.C. § 6722 26 U.S.C. § 6724 →
Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
26 U.S.C. § 665126 U.S.C. § 665226 U.S.C. § 665326 U.S.C. § 665426 U.S.C. § 665526 U.S.C. § 665626 U.S.C. § 665726 U.S.C. § 665826 U.S.C. § 665926 U.S.C. § 666226 U.S.C. § 6662A26 U.S.C. § 666326 U.S.C. § 666426 U.S.C. § 666526 U.S.C. § 667126 U.S.C. § 667226 U.S.C. § 667326 U.S.C. § 667426 U.S.C. § 667526 U.S.C. § 667626 U.S.C. § 667726 U.S.C. § 667826 U.S.C. § 667926 U.S.C. § 668026 U.S.C. § 668126 U.S.C. § 668226 U.S.C. § 668326 U.S.C. § 668426 U.S.C. § 668526 U.S.C. § 6686
26 U.S.C. — public domain ← All Legislation
◈ Provenance
boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 6723