Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_6651
Timestamp: 2020-05-30 18:37:52
Document Index: 170648912

Matched Legal Cases: ['§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651', '§ 6651']

Internal Revenue Code, § 6651. Failure To File Tax Return Or To Pay Tax
I.R.C. § 6651(a) Addition To The Tax —
I.R.C. § 6651(a)(1) —
I.R.C. § 6651(a)(2) —
I.R.C. § 6651(a)(3) —
Editor's Note: Section 6651(a), below, before amendment by Pub. L. 116-94, Sec. 402(a), effective for returns required to be filed before January 1, 2020.
Editor's Note: Section 6651(a), below, after amendment by Pub. L. 116-94, Sec. 402(a), effective for returns required to be filed after December 31, 2019.
In the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return (determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under paragraph (1) shall not be less than the lesser of $435 or 100 percent of the amount required to be shown as tax on such return.
I.R.C. § 6651(b) Penalty Imposed On Net Amount Due —
I.R.C. § 6651(b)(1) —
I.R.C. § 6651(b)(2) —
I.R.C. § 6651(b)(3) —
I.R.C. § 6651(c) Limitations And Special Rule
I.R.C. § 6651(c)(1) Additions Under More Than One Paragraph —
I.R.C. § 6651(c)(2) Amount Of Tax Shown More Than Amount Required To Be Shown —
I.R.C. § 6651(d) Increase In Penalty For Failure To Pay Tax In Certain Cases
I.R.C. § 6651(d)(1) In General —
I.R.C. § 6651(d)(2) Description —
I.R.C. § 6651(d)(2)(A) —
I.R.C. § 6651(d)(2)(B) —
I.R.C. § 6651(e) Exception For Estimated Tax —
I.R.C. § 6651(f) Increase In Penalty For Fraudulent Failure To File —
I.R.C. § 6651(f)(1) —
I.R.C. § 6651(f)(2) —
I.R.C. § 6651(g) Treatment Of Returns Prepared By Secretary Under Section 6020(b) —
In the case of any return made by the Secretary under section 6020(b)—-
I.R.C. § 6651(g)(1) —
I.R.C. § 6651(g)(2) —
I.R.C. § 6651(h) Limitation On Penalty On Individual's Failure To Pay For Months During Period Of Installment Agreement —
I.R.C. § 6651(i) Application To Imputed Underpayment —
I.R.C. § 6651(j) Adjustment For Inflation
I.R.C. § 6651(j)(1) In General —
Editor's Note: Section 6651(j), below, before amendment by Pub. L. 116-94, Div. O, Sec. 402(b) and Pub. L. 116-25 , Sec. 3201(b), is effective for returns required to be filed before January 1, 2020.
Editor's Note: Section 6651(j), below, after amendment by Pub. L. 116-94, Div. O, Sec. 402(b) and Pub. L. 116-25 , Sec. 3201(b), is effective for returns required to be filed after December 31, 2019.
In the case of any return required to be filed in a calendar year beginning after 2020, the $435 dollar amount under subsection (a) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting “calendar year 2019” for “calendar year 2016” in subparagraph (A)(ii) thereof.
I.R.C. § 6651(j)(2) Rounding —
(Aug. 16, 1954, ch. 736, 68A Stat. 821 ; June 28, 1968, Pub. L. 90-364, title I, Sec. 103(e)(4), 82 Stat. 264; Dec. 30, 1969, Pub. L. 91-172, title IX, Sec. 943(a), 83 Stat. 727; Apr. 1, 1971, Pub. L. 92-9, Sec. 3(j)(1) , 85 Stat. 22; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1904(b)(10)(A)(v), 90 Stat. 1817; Sept. 3, 1982, Pub. L. 97-248, title III, Sec. 318(a), (b), 96 Stat. 610; July 18, 1984, Pub. L. 98-369, div. A, title IV, Sec. 412(b)(8), 98 Stat. 792; Oct. 22, 1986, Pub. L. 99-514, title XV, Sec. 1502(a), (b), 100 Stat. 2741; Dec. 22, 1987, Pub. L. 100-203, title X, Sec. 10301(b)(6), 101 Stat. 1330-429; Dec. 19, 1989, Pub. L. 101-239, title VII, Sec. 7741(a), 103 Stat. 2404; Pub. L. 105-206, title III, Sec. 3303(a), July 22, 1998, 112 Stat 685; Pub. L. 110-245, Sec. 303(a), June 17, 2008, 122 Stat. 1624; Pub. L. 113-295, Div. B, title II, Sec. 208(a), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 114-125, title IX, Sec. 921, Feb. 24, 2016; Pub. L. 115-97, title I, Sec. 11002(d)(1)(KK), Dec. 22, 2017, 131 Stat. 2054; Pub. L. 115-141, Div. U, title II, Sec. 206(n)(1), title IV, Sec. 401(a)(299)(A), Mar. 23, 2018, 132 Stat. 348; Pub. L. 116-25, title III, Sec. 3201, July 1, 2019, 133 Stat. 981; Pub. L. 116-94, Div. O, title IV, Sec. 402(a), (b), Dec. 20, 2019.)
1986--Pub. L. 99-514, title XI, 1138(b), title XV, 1503(d)(2), Oct. 22, 1986, 100 Stat. 2486, 2743, substituted “Additions to tax for negligence and fraud” for “Failure to pay tax” in item 6653 and added item 6659A.
1984--Pub. L. 98-369, div. A, title I, 155(c)(2)(B), July 18, 1984, 98 Stat. 695, added item 6660.
1982--Pub. L. 97-248, title III, 323(b), Sept. 3, 1982, 96 Stat. 615, added item 6661 and redesignated former item 6660 as 6662. See Codification note set out under section 6662 of this title.
1981--Pub. L. 97-34, title VII, 722(a)(2), 724(b)(2), Aug. 13, 1981, 95 Stat. 342, 345, inserted “or overstatement of deposits” in item 6656, added item 6659, and redesignated item 6659 as 6660.
1980--Pub. L. 96-589, 6(e)(2), Dec. 24, 1980, 94 Stat. 3408, added item 6658.
1979--Pub. L. 96-167, 6(b), Dec. 29, 1979, 93 Stat. 1276, struck out item 6658 “Addition to tax in case of jeopardy”.
1974--Pub. L. 93-406, title II, 1031(b)(1)(B)(ii), Sept. 2, 1974, 88 Stat. 946, inserted “, registration statements, etc.” in item 6652.
1969--Pub. L. 91-172, title IX, 943(c)(5), 83 Stat. 729, inserted “or pay tax” in item 6651.
2019 — Subsec. (a). Pub. L. 116-94, Div. O, Sec. 402(a), amended subsec. (a) by substituting “$435” for “$330”.
Subsec. (j)(1). Pub. L. 116-94, Div. O, Sec. 402(b), amended par. (1) by substituting “$435” for “$330”.
Subsec. (a). Pub. L. 116-25, Sec. 3201(a), amended by substituting “$330” for “$205”.
Subsec. (j)(1). Pub. L. 116-25, Sec. 3201(b)(1), amended by substituting “2014” for “2020”.
Subsec. (j)(1). Pub. L. 116-25, Sec. 3201(b)(2), amended by substituting “$330” for “$205”.
Subsec. (j)(1). Pub. L. 116-25, Sec. 3201(b)(3), amended by substituting “2019” for “2013”.
2018--Subsec. (i). Pub. L. 115-141, Div. U, Sec. 401(a)(299)(A), amended subsec. (i), by inserting “an amount equal to” after “increased by” and by inserting “for the calendar year” after “section 1(f)(3)”.
Subsec. (i)-(j). Pub. L. 115-141, Div. U, Sec. 206(n)(1), redesignated subsec. (i) as subsec. (j) and added a new subsec. (i).
2017--Subsec. (i)(1). Pub. L. 115-97, Sec. 11002(d)(1)(KK), amended par. (1) by substituting “for ‘calendar year 2016’ in subparagraph (A)(ii)” for ‘‘for ‘calendar year 1992’ in subparagraph (B)’’.
2016--Subsec. (a). Pub. L. 114-125, Sec. 921(a), amended subsec. (a) by substituting “$205” for “$135”.
Subsec. (i). Pub. L. 114-125, Sec. 921(b), amended subsec. (i) by substituting “$205” for “$135”.
2014--Subsec. (i). Pub. L. 113-295, Div. B, Sec. 208(a), added subsec. (i).
2008--Subsec. (a). Pub. L. 110-245, Sec. 303(a), amended subsec. (a) by substituting “$135” for “$100”.
1998--Subsec. (h). Pub. L. 105-206, Sec. 3303(a) added new subsec. (h).
1996--Subsec. (a)(3). Pub. L. 104-168, Sec. 303(b), substituted “21 calendar days from the date of notice and demand therefor (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000)” for “10 days of the date of the notice and demand therefor”.
Subsec. (g). Pub. L. 104-168, Sec. 1301(a), added subsec. (g).
1989--Subsec. (f). Pub. L. 101-239 added subsec. (f).
1987--Subsec. (e). Pub. L. 100-203 substituted ‘section 6654 or 6655’ for ‘section 6154 or 6654’.
1986--Subsec. (c)(1). Pub. L. 99-514, Sec. 1502(b), amended par. (1) generally, striking out the designation ‘(A)’ before ‘With respect to’, inserting ‘(or fraction thereof)’, and striking out subpar. (B) which read as follows: ‘With respect to any return, the maximum amount of the addition permitted under paragraph (3) of subsection (a) shall be reduced by the amount of the addition under paragraph (1) of subsection (a) (determined without regard to the last sentence of such subsection) which is attributable to the tax for which the notice and demand is made and which is not paid within 10 days of notice and demand.’
Subsecs. (d), (e). Pub. L. 99-514, Sec. 1502(a), added subsec. (d) and redesignated former subsec. (d) as (e).
1984--Subsec. (d). Pub. L. 98-369 in amending subsec. (d) generally, substituted in heading ‘estimated tax’ for ‘declarations of estimated tax’, struck out provisions making section inapplicable to any failure to file a declaration of estimated tax required by section 6015 or to any failure to pay any estimated tax required to be paid by section 6153, and made section inapplicable to any failure to pay any estimated tax required to be paid by section 6654.
1982--Subsec. (a). Pub. L. 97-248, Sec. 318(a), inserted provision that, in the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return (determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under par. (1) shall not be less than the lesser of $100 or 100 percent of the amount required to be shown as tax on such return.
Subsec. (c)(1)(A). Pub. L. 97-248, Sec. 318(b)(1), inserted provision that in any case described in last sentence of subsec. (a), the amount of the addition under par. (1) of subsec. (a) shall not be reduced under first sentence of this subpar. below the amount provided in such last sentence.
Subsec. (c)(1)(B). Pub. L. 97-248, Sec. 318(b)(2), inserted ‘(determined without regard to the last sentence of such subsection)’ after ‘paragraph (1) of subsection (a)’.
1976--Subsec. (e). Pub. L. 94-455 struck out subsec. (e) which related to certain interest equalization tax returns.
1971--Subsec. (e). Pub. L. 92-9 added subsec. (e).
1969--Subsec. (a). Pub. L. 91-172 designated existing provisions as par. (1) and added pars. (2) and (3).
Subsec. (b). Pub. L. 91-172 designated existing provisions as par. (1) and added pars. (2) and (3).
Subsecs. (c), (d). Pub. L. 91-172 added subsec. (c), redesignated former subsec. (c) as (d) and struck out reference to section 6016 of this title and provided that this section would not be applicable for failure to pay any estimated tax required under section 6153 or 6154 of this title.
1968--Subsec. (c). Pub. L. 90-364 struck out reference to section 6016.
Amendments by Pub. L. 116-94, Div. O, Sec. 402(a), (b), applicable to returns the due date for which (including extensions) is after December 31, 2019.
Amendments by Pub. L. 116-25, Sec. 3201, effective for returns required to be filed after December 31, 2019.
Amendments by Pub. L. 115-141, Div. U, Sec. 206(n)(1), effective as if included in Section 1101 of the Bipartisan Budget Act of 2015 [Pub. L. 114-74].
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(299)(A), effective March 23, 2018.
Amendment by Pub. L. 115-97, Sec. 11002(d)(1)(KK), effective for taxable years beginning after December 31, 2017.
Amendments by Pub. L. 114-125, Sec. 921, effective for returns required to be filed in calendar years after 2015.
Amendment by Pub. L. 113-295, Div. B, Sec. 208(a), as amended by Pub. L. 115-141, Div. U, Sec. 105(a), effective for returns required to be filed, and statements required to be furnished, after December 31, 2014.
Amendment by Section 303(a) of Pub. L. 110-245 effective for returns required to be filed after December 31, 2008.
Amendment by Section 3303 of Pub. L. 105-206 applicable for purposes of determining additions to the tax for months beginning after December 31, 1999.
Section 303(c) of Pub. L. 104-168 provided that: “The amendments made by this section [amending subsec. (a)(3)] shall apply in the case of any notice and demand given after Dec. 31, 1996.
Section 1301(b) of Pub. L. 104-168 provided that: “The amendment made by subsection (a) [adding subsec. (g)] shall apply in the case of any return the due date for which (determined without regard to extensions) is after the date of enactment of this Act [July 30, 1996].”
Section 7741(b) of Pub. L. 101-239 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply in the case of failures to file returns the due date for which (determined without regard to extensions) is after December 31, 1989.’
Section 1502(c) of Pub. L. 99-514 provided that:
‘(1) Subsection (a). - The amendments made by subsection (a) (amending this section) shall apply -
‘(A) to failures to pay which begin after December 31, 1986, and
‘(B) to failures to pay which begin on or before December 31, 1986, if after December 31, 1986 -
‘(i) notice (or renotice) under section 6331(d) of the Internal Revenue Code of 1954 (now 1986) is given with respect to such failure, or
‘(ii) notice and demand for immediate payment of the underpayment is made under the last sentence of section 6331(a) of such Code.
‘(2) Subsection (b). - The amendment made by subsection (b) (amending this section) shall apply to amounts assessed after December 31, 1986, with respect to failures to pay which begin before, on, or after such date.’
Section 318(c) of Pub. L. 97-248 provided that: ‘The amendments made by this section (amending this section) shall apply to returns the due date for filing of which (including extensions) is after December 31, 1982.’
Section 3(j)(3) of Pub. L. 92-9 provided that: ‘The amendments made by this subsection (amending this section and section 6680 of this title) shall apply with respect to returns required to be filed on or after the date of the enactment of this Act (Apr. 1, 1971).’
Section 943(d) of Pub. L. 91-172 provided that: ‘The amendments made by subsections (a) (amending this section) and (c) (amending sections 3121, 5684, and 6653 of this title) shall apply with respect to returns the date prescribed by law (without regard to any extension of time) for filing of which is after December 31, 1969, and with respect to notices and demands for payment of tax made after December 31, 1969. The amendment made by subsection (b) (amending section 6656 of this title) shall apply with respect to deposits the time for making of which is after December 31, 1969.’