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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6725

Failure to report information under section 4101

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. § 6725 — Failure to report information under section 4101

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. 6725 - Failure to report information under section 4101 From the U.S. Government Publishing Office, www.gpo.gov

§6725. Failure to report information under section 4101

(a) In general In the case of each failure described in subsection (b) by any person with respect to a vessel or facility, such person shall pay a penalty of $10,000 in addition to the tax (if any). (b) Failures subject to penalty For purposes of subsection (a), the failures described in this subsection are— (1) any failure to make a report under section 4101(d) on or before the date prescribed therefor, and (2) any failure to include all of the information required to be shown on such report or the inclusion of incorrect information. (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(d)(1), Oct. 22, 2004, 118 Stat. 1620.)

Statutory Notes and Related Subsidiaries

Effective Date Section applicable to penalties imposed after Dec. 31, 2004, see section 863(e) of Pub. L. 108–357, set out as a note under section 6719 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 6725
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The statutory text of 26 U.S.C. § 6725 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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← 26 U.S.C. § 6724 26 U.S.C. § 6751 →
Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
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