Source: https://uscode.house.gov/view.xhtml?path=&req=granuleid%3AUSC-prelim-title26-section6651&f=&fq=&num=0&hl=false&edition=prelim
Timestamp: 2019-11-15 08:10:04
Document Index: 188070516

Matched Legal Cases: ['§ 6651', '§103', '§943', '§3', '§1904', '§318', '§412', '§1502', '§10301', '§7741', '§303', '§1301', '§3303', '§303', '§208', '§921', '§11002', '§206', '§401', '§3201', '§3201', '§3201', '§3201', '§206', '§921', '§303', '§1502', '§318', '§3201', '§921', '§208', '§105', '§105', '§303', '§3303', '§1301', '§7741', '§1502', '§318', '§3', '§943', '§3707']

[USC02] 26 USC 6651: Failure to file tax return or to pay tax
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26 USC 6651: Failure to file tax return or to pay tax Text contains those laws in effect on November 14, 2019
In case of failure-
For purposes of paragraph (1), the day described in this paragraph is the earlier of-
If any failure to file any return is fraudulent, paragraph (1) of subsection (a) shall be applied-
In the case of any return made by the Secretary under section 6020(b)-
(Aug. 16, 1954, ch. 736, 68A Stat. 821 ; Pub. L. 90–364, title I, §103(e)(4), June 28, 1968, 82 Stat. 264 ; Pub. L. 91–172, title IX, §943(a), Dec. 30, 1969, 83 Stat. 727 ; Pub. L. 92–9, §3(j)(1), Apr. 1, 1971, 85 Stat. 22 ; Pub. L. 94–455, title XIX, §1904(b)(10)(A)(v), Oct. 4, 1976, 90 Stat. 1817 ; Pub. L. 97–248, title III, §318(a), (b), Sept. 3, 1982, 96 Stat. 610 ; Pub. L. 98–369, div. A, title IV, §412(b)(8), July 18, 1984, 98 Stat. 792 ; Pub. L. 99–514, title XV, §1502(a), (b), Oct. 22, 1986, 100 Stat. 2741 ; Pub. L. 100–203, title X, §10301(b)(6), Dec. 22, 1987, 101 Stat. 1330–429 ; Pub. L. 101–239, title VII, §7741(a), Dec. 19, 1989, 103 Stat. 2404 ; Pub. L. 104–168, title III, §303(b)(2), title XIII, §1301(a), July 30, 1996, 110 Stat. 1458 , 1475; Pub. L. 105–206, title III, §3303(a), July 22, 1998, 112 Stat. 742 ; Pub. L. 110–245, title III, §303(a), June 17, 2008, 122 Stat. 1649 ; Pub. L. 113–295, div. B, title II, §208(a), Dec. 19, 2014, 128 Stat. 4072 ; Pub. L. 114–125, title IX, §921(a), (b), Feb. 24, 2016, 130 Stat. 281 ; Pub. L. 115–97, title I, §11002(d)(1)(KK), Dec. 22, 2017, 131 Stat. 2060 ; Pub. L. 115–141, div. U, title II, §206(n)(1), title IV, §401(a)(299)(A), Mar. 23, 2018, 132 Stat. 1181 , 1198; Pub. L. 116–25, title III, §3201(a), (b), July 1, 2019, 133 Stat. 1017 .)
Pub. L. 116–25, title III, §3201, July 1, 2019, 133 Stat. 1017 , applicable to returns required to be filed after Dec. 31, 2019, amended this section as follows:
(1) in subsection (a), by striking "$205" and inserting "$330"; and
(2) in subsection (j)(1), by striking "2014" and inserting "2020", striking "$205" and inserting "$330", and striking "2013" and inserting "2019".
See 2019 Amendment notes below.
2019-Subsec. (a). Pub. L. 116–25, §3201(a), substituted "$330" for "$205" in concluding provisions.
Subsec. (j)(1). Pub. L. 116–25, §3201(b), substituted "2020" for "2014", "$330" for "$205" and "2019" for "2013".
2018-Subsec. (i). Pub. L. 115–141, §206(n)(1), added subsec. (i). Former subsec. (i) redesignated (j).
2017-Subsec. (i)(1). Pub. L. 115–97 substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)".
2016-Subsec. (a). Pub. L. 114–125, §921(a), substituted "$205" for "$135" in concluding provisions.
2014-Subsec. (i). Pub. L. 113–295 added subsec. (i).
2008-Subsec. (a). Pub. L. 110–245 substituted "$135" for "$100" in concluding provisions.
1998-Subsec. (h). Pub. L. 105–206 added subsec. (h).
1996-Subsec. (a)(3). Pub. L. 104–168, §303(b)(2), 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".
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, §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."
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, §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.
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).
1968-Subsec. (c). Pub. L. 90–364 struck out reference to section 6016.
Pub. L. 116–25, title III, §3201(c), July 1, 2019, 133 Stat. 1017 , provided that: "The amendments made by this section [amending this section] shall apply to returns required to be filed after December 31, 2019."
Pub. L. 114–125, title IX, §921(c), Feb. 24, 2016, 130 Stat. 281 , provided that: "The amendments made by this section [amending this section] shall apply to returns required to be filed in calendar years after 2015."
Pub. L. 113–295, div. B, title II, §208(h), Dec. 19, 2014, 128 Stat. 4074 , as amended by Pub. L. 115–141, div. U, title I, §105(a), Mar. 23, 2018, 132 Stat. 1170 , provided that:
"(1) In general.-Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 6652, 6695, 6698, 6699, 6721, and 6722 of this title] shall apply to returns required to be filed, and statements required to be furnished, after December 31, 2014.
"(2) Subsection (c).-The amendment made by subsection (c) [amending section 6695 of this title] shall apply to returns or claims for refund filed after December 31, 2014."
[ Pub. L. 115–141, div. U, title I, §105(b), Mar. 23, 2018, 132 Stat. 1170 , provided that: "The amendments made by this section [amending section 208(h) of div. B of Pub. L. 113–295, set out above] shall take effect as if included in section 208 of the Stephen Beck, Jr., ABLE Act of 2014 [div. B of Pub. L. 113–295]."]
Pub. L. 110–245, title III, §303(b), June 17, 2008, 122 Stat. 1649 , provided that: "The amendment made by this section [amending this section] shall apply to returns required to be filed after December 31, 2008."
Pub. L. 105–206, title III, §3303(b), July 22, 1998, 112 Stat. 742 , provided that: "The amendment made by this section [amending this section] shall apply for purposes of determining additions to the tax for months beginning after December 31, 1999."
Pub. L. 104–168, title XIII, §1301(b), July 30, 1996, 110 Stat. 1475 , provided that: "The amendment made by subsection (a) [amending this section] shall apply in the case of any return the due date for which (determined without regard to extensions) is after the date of the enactment of this Act [July 30, 1996]."
Pub. L. 101–239, title VII, §7741(b), Dec. 19, 1989, 103 Stat. 2405 , 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."
Pub. L. 99–514, title XV, §1502(c), Oct. 22, 1986, 100 Stat. 2741 , provided that:
"(1) Subsection (a).-The amendments made by subsection (a) [amending this section] shall apply-
"(B) to failures to pay which begin on or before December 31, 1986, if after December 31, 1986-
"(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."
Pub. L. 97–248, title III, §318(c), Sept. 3, 1982, 96 Stat. 610 , 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."
Pub. L. 92–9, §3(j)(3), Apr. 1, 1971, 85 Stat. 22 , 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]."
Pub. L. 91–172, title IX, §943(d), Dec. 30, 1969, 83 Stat. 729 , 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."
Pub. L. 105–206, title III, §3707, July 22, 1998, 112 Stat. 778 , provided that:
"(a) Prohibition.-The officers and employees of the Internal Revenue Service-
"(2) in the case of any such designation made on or before the date of the enactment of this Act [July 22, 1998]-
"(b) Designation of Nonfilers Allowed.-An officer or employee of the Internal Revenue Service may designate any appropriate taxpayer as a nonfiler, but shall remove such designation once the taxpayer has filed income tax returns for 2 consecutive taxable years and paid all taxes shown on such returns.
"(c) Effective Date.-The provisions of this section shall take effect on the date of the enactment of this Act [July 22, 1998], except that the removal of any designation under subsection (a)(2)(A) shall not be required to begin before January 1, 1999."