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★ Subtitle F: Procedure and Administration
Subtitle F: Procedure and Administration
★ Chapter 61: Information and Returns
★Subchapter A: Returns and Records
★ Part I: Records, Statements, And Special Returns
★ Section 6001 - Notice or regulations requiring records, statements, and special returns
★ Part II: Tax Returns or Statements
★ Subpart A: General Requirement
★ Section 6011 - General requirement of return, statement, or list
★ Subpart B: Income Tax Returns
★ Section 6012 - Persons required to make returns of income
★ Section 6013 - Joint returns of income tax by husband and wife
★ Section 6014 - Income tax return - tax not computed by taxpayer
★ Section 6015 - Relief from joint and several liability on joint return
★ Section 6016 - Repealed. Pub. L. 90-364, title I, Section 103(a), June 28, 1968, 82 Stat. 260
★ Section 6017 - Self-employment tax returns
★ Section 6017A - Repealed. Pub. L. 101-239, title VII, Section 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
★ Subpart C: Estate and Gift Tax Returns
★ Section 6018 - Estate tax returns
★ Section 6019 - Gift tax returns
★ Subpart D: Miscellaneous Provisions
★ Section 6020 - Returns prepared for or executed by Secretary
★ Section 6021 - Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
★ Part III: Information Returns
★ Subpart A: Information Concerning Persons Subject to Special Provisions
★ Section 6031 - Return of partnership income
★ Section 6032 - Returns of banks with respect to common trust funds
★ Section 6033 - Returns by exempt organizations
★ Section 6034 - Returns by certain trusts
★ Section 6034A - Information to beneficiaries of estates and trusts
★ Section 6035 - Repealed. Pub. L. 108-357, title IV, Section 413(c)(26), Oct. 22, 2004, 118 Stat. 1509
★ Section 6036 - Notice of qualification as executor or receiver
★ Section 6037 - Return of S corporation
★ Section 6038 - Information reporting with respect to certain foreign corporations and partnerships
★ Section 6038A - Information with respect to certain foreign-owned corporations
★ Section 6038B - Notice of certain transfers to foreign persons
★ Section 6038C - Information with respect to foreign corporations engaged in U.S. business
★ Section 6039 - Returns required in connection with certain options
★ Section 6039A - Repealed. Pub. L. 96-223, title IV, Section 401(a), Apr. 2, 1980, 94 Stat. 299
★ Section 6039B - Repealed. Pub. L. 99-514, title XIII, Section 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658
★ Section 6039C - Returns with respect to foreign persons holding direct investments in United States real property interests
★ Section 6039D - Returns and records with respect to certain fringe benefit plans
★ Section 6039E - Information concerning resident status
★ Section 6039F - Notice of large gifts received from foreign persons
★ Section 6039G - Information on individuals losing United States citizenship
★ Section 6039H - Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
★ Section 6039I - Returns and records with respect to employer-owned life insurance contracts
★ Section 6039J - Information reporting with respect to Commodity Credit Corporation transactions
★ Section 6040 - Cross references
★ Subpart B: Information Concerning Transactions With Other Persons
★ Section 6041 - Information at source
★ Section 6041A - Returns regarding payments of remuneration for services and direct sales
★ Section 6042 - Returns regarding payments of dividends and corporate earnings and profits
★ Section 6043 - Liquidating, etc., transactions
★ Section 6043A - Returns relating to taxable mergers and acquisitions
★ Section 6044 - Returns regarding payments of patronage dividends
★ Section 6045 - Returns of brokers
★ Section 6045A - Information required in connection with transfers of covered securities to brokers
★ Section 6045B - Returns relating to actions affecting basis of specified securities
★ Section 6046 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
★ Section 6046A - Returns as to interests in foreign partnerships
★ Section 6047 - Information relating to certain trusts and annuity plans
★ Section 6048 - Information with respect to certain foreign trusts
★ Section 6049 - Returns regarding payments of interest
★ Section 6050 - Repealed. Pub. L. 96-167, Section 5(a), Dec. 29, 1979, 93 Stat. 1276
★ Section 6050A - Reporting requirements of certain fishing boat operators
★ Section 6050B - Returns relating to unemployment compensation
★ Section 6050C - Repealed. Pub. L. 100-418, title I, Section 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
★ Section 6050D - Returns relating to energy grants and financing
★ Section 6050E - State and local income tax refunds
★ Section 6050F - Returns relating to social security benefits
★ Section 6050G - Returns relating to certain railroad retirement benefits
★ Section 6050H - Returns relating to mortgage interest received in trade or business from individuals
★ Section 6050I - Returns relating to cash received in trade or business, etc.
★ Section 6050J - Returns relating to foreclosures and abandonments of security
★ Section 6050K - Returns relating to exchanges of certain partnership interests
★ Section 6050L - Returns relating to certain donated property
★ Section 6050M - Returns relating to persons receiving contracts from Federal executive agencies
★ Section 6050N - Returns regarding payments of royalties
★ Section 6050P - Returns relating to the cancellation of indebtedness by certain entities
★ Section 6050Q - Certain long-term care benefits
★ Section 6050R - Returns relating to certain purchases of fish
★ Section 6050S - Returns relating to higher education tuition and related expenses
★ Section 6050T - Returns relating to credit for health insurance costs of eligible individuals
★ Section 6050U - Charges or payments for qualified long-term care insurance contracts under combined arrangements
★ Section 6050V - Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
★ Section 6050W - Returns relating to payments made in settlement of payment card and third party network transactions
★ Subpart C: Information Regarding Wages Paid Employees
★ Section 6051 - Receipts for employees
★ Section 6052 - Returns regarding payment of wages in the form of group-term life insurance
★ Section 6053 - Reporting of tips
★ Subpart D: Information Regarding Health Insurance Coverage
★ Section 6055 - Reporting of health insurance coverage
★ Section 6056 - Certain employers required to report on health insurance coverage
★ Subpart E: Registration of and Information Concerning Pension, Etc., Plans
★ Section 6057 - Annual registration, etc.
★ Section 6058 - Information required in connection with certain plans of deferred compensation
★ Section 6059 - Periodic report of actuary
★ Subpart F: Information Concerning Tax Return Preparers
★ Section 6060 - Information returns of tax return preparers
★ Part IV: Signing and Verifying Of Returns and Other Documents
★ Section 6061 - Signing of returns and other documents
★ Section 6062 - Signing of corporation returns
★ Section 6063 - Signing of partnership returns
★ Section 6064 - Signature presumed authentic
★ Section 6065 - Verification of returns
★ Part V: Time for Filing Returns and Other Documents
★ Section 6071 - Time for filing returns and other documents
★ Section 6072 - Time for filing income tax returns
★ Section 6073 - Repealed. Pub. L. 98-369, div. A, title IV, Section 412(a)(2), July 18, 1984, 98 Stat. 792
★ Section 6074 - Repealed. Pub. L. 90-364, title I, Section 103(a), June 28, 1968, 82 Stat. 260
★ Section 6075 - Time for filing estate and gift tax returns
★ Section 6076 - Repealed. Pub. L. 100-418, title I, Section 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
★ Part VI: Extension of Time for Filing Returns
★ Section 6081 - Extension of time for filing returns
★ Part VII: Place for Filing Returns or Other Documents
★ Section 6091 - Place for filing returns or other documents
★ Part VIII: Designation of Income Tax Payments to Presidential Election Campaign Fund
★ Section 6096 - Designation by individuals
★Subchapter B: Miscellaneous Provisions
★ Section 6101 - Period covered by returns or other documents
★ Section 6102 - Computations on returns or other documents
★ Section 6103 - Confidentiality and disclosure of returns and return information
★ Section 6104 - Publicity of information required from certain exempt organizations and certain trusts
★ Section 6105 - Confidentiality of information arising under treaty obligations
★ Section 6106 - Repealed. Pub. L. 94-455, title XII, Section 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688
★ Section 6107 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
★ Section 6108 - Statistical publications and studies
★ Section 6109 - Identifying numbers
★ Section 6110 - Public inspection of written determinations
★ Section 6111 - Disclosure of reportable transactions
★ Section 6112 - Material advisors of reportable transactions must keep lists of advisees, etc.
★ Section 6113 - Disclosure of nondeductibility of contributions
★ Section 6114 - Treaty-based return positions
★ Section 6115 - Disclosure related to quid pro quo contributions
★ Section 6116 - Requirement for prisons located in United States to provide information for tax administration
★ Section 6117 - Cross reference
★ Chapter 62: Time and Place for Paying Tax
★ Subchapter A: Place and Due Date for Payment of Tax
★ Section 6151 - Time and place for paying tax shown on returns
★ Section 6152 - Repealed. Pub. L. 99-514, title XIV, Section 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714
★ Section 6153 - Repealed. Pub. L. 98-369, div. A, title IV, Section 412(a)(3), July 18, 1984, 98 Stat. 792
★ Section 6154 - Repealed. Pub. L. 100-203, title X, Section 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330-429
★ Section 6155 - Payment on notice and demand
★ Section 6156 - Repealed. Pub. L. 108-357, title VIII, Section 867(b)(1), Oct. 22, 2004, 118 Stat. 1622
★ Section 6157 - Payment of Federal unemployment tax on quarterly or other time period basis
★ Section 6158 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388-521
★ Section 6159 - Agreements for payment of tax liability in .installments
★ Subchapter B: Extensions of Time for Payment
★ Section 6161 - Extension of time for paying tax
★ Section 6162 - Repealed. Pub. L. 94-455, title XIX, Section 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825
★ Section 6163 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property
★ Section 6164 - Extension of time for payment of taxes by corporations expecting carrybacks
★ Section 6165 - Bonds where time to pay tax or deficiency has been extended
★ Section 6166 - Extension of time for payment of estate tax where estate consists largely of interest in closely held business
★ Section 6166A - Repealed. Pub. L. 97-34, title IV, Section 422(d), Aug. 13, 1981, 95 Stat. 315
★ Section 6167 - Extension of time for payment of tax attributable to recovery of foreign expropriation losses
★ Chapter 63: Assessment
★ Subchapter A: In General
★ Section 6201 - Assessment authority
★ Section 6202 - Establishment by regulations of mode or time of assessment
★ Section 6203 - Method of assessment
★ Section 6204 - Supplemental assessments
★ Section 6205 - Special rules applicable to certain employment taxes
★ Section 6206 - Special rules applicable to excessive claims under certain sections
★ Section 6207 - Cross references
★ Subchapter B: Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
★ Section 6211 - Definition of a deficiency
★ Section 6212 - Notice of deficiency
★ Section 6213 - Restrictions applicable to deficiencies; petition to Tax Court
★ Section 6214 - Determinations by Tax Court
★ Section 6215 - Assessment of deficiency found by Tax Court
★ Section 6216 - Cross references
★ Subchapter C: Tax Treatment of Partnership Items
★ Section 6221 - Tax treatment determined at partnership level
★ Section 6222 - Partner's return must be consistent with partnership return or Secretary notified of inconsistency
★ Section 6223 - Notice to partners of proceedings
★ Section 6224 - Participation in administrative proceedings; waivers; agreements
★ Section 6225 - Assessments made only after partnership level proceedings are completed
★ Section 6226 - Judicial review of final partnership administrative adjustments
★ Section 6227 - Administrative adjustment requests
★ Section 6228 - Judicial review where administrative adjustment request is not allowed in full
★ Section 6229 - Period of limitations for making assessments
★ Section 6230 - Additional administrative provisions
★ Section 6231 - Definitions and special rules
★ Section 6232 - Repealed. Pub. L. 100-418, title I, Section 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
★ Section 6233 - Extension to entities filing partnership returns, etc.
★ Section 6234 - Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
★ Subchapter D: Treatment of Electing Large Partnerships
★ Part I: Treatment of Partnership Items and Adjustments
★ Section 6240 - Application of subchapter
★ Section 6241 - Partner's return must be consistent with partnership return
★ Section 6242 - Procedures for taking partnership adjustments into account
★ Part II: Partnership Level Adjustments
★ Subpart A: Adjustments by Secretary
★ Section 6245 - Secretarial authority
★ Section 6246 - Restrictions on partnership adjustments
★ Section 6247 - Judicial review of partnership adjustment
★ Section 6248 - Period of limitations for making adjustments
★ Subpart B: Claims for Adjustments by Partnership
★ Section 6251 - Administrative adjustment requests
★ Section 6252 - Judicial review where administrative adjustment request is not allowed in full
★ Part III: Definitions and Special Rules
★ Section 6255 - Definitions and special rules
★ Chapter 64: Collection
★ Subchapter A: General Provisions
★ Section 6301 - Collection authority
★ Section 6302 - Mode or time of collection
★ Section 6303 - Notice and demand for tax
★ Section 6304 - Fair tax collection practices
★ Section 6305 - Collection of certain liability
★ Section 6306 - Qualified tax collection contracts
★ Subchapter B: Receipt of Payment
★ Section 6311 - Payment of tax by commercially acceptable means
★ Section 6312 - Repealed. Pub. L. 92-5, title I, Section 4(a)(2), Mar. 17, 1971, 85 Stat. 5
★ Section 6313 - Fractional parts of a cent
★ Section 6314 - Receipt for taxes
★ Section 6315 - Payments of estimated income tax
★ Section 6316 - Payment by foreign currency
★ Section 6317 - Payments of Federal unemployment tax for calendar quarter
★ Subchapter C: Lien for Taxes
★ Part I: Due Process for Liens
★ Section 6320 - Notice and opportunity for hearing upon filing of notice of lien
★ Part II: Liens
★ Section 6321 - Lien for taxes
★ Section 6322 - Period of lien
★ Section 6323 - Validity and priority against certain persons
★ Section 6324 - Special liens for estate and gift taxes
★ Section 6324A - Special lien for estate tax deferred under section 6166
★ Section 6324B - Special lien for additional estate tax attributable to farm, etc., valuation
★ Section 6325 - Release of lien or discharge of property
★ Section 6326 - Administrative appeal of liens
★ Section 6327 - Cross references
★ Subchapter D: Seizure of Property for Collection of Taxes
★ Part I: Due Process for Collections
★ Section 6330 - Notice and opportunity for hearing before levy
★ Part II: Levy
★ Section 6331 - Levy and distraint
★ Section 6332 - Surrender of property subject to levy
★ Section 6333 - Production of books
★ Section 6334 - Property exempt from levy
★ Section 6335 - Sale of seized property
★ Section 6336 - Sale of perishable goods
★ Section 6337 - Redemption of property
★ Section 6338 - Certificate of sale; deed of real property
★ Section 6339 - Legal effect of certificate of sale of personal property and deed of real property
★ Section 6340 - Records of sale
★ Section 6341 - Expense of levy and sale
★ Section 6342 - Application of proceeds of levy
★ Section 6343 - Authority to release levy and return property
★ Section 6344 - Cross references
★ Subchapter E: Repealed
★ Section 6361 to 6365 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388-522
★ Chapter 65: Abatements, Credits, and Refunds
★ Subchapter A: Procedure in General
★ Section 6401 - Amounts treated as overpayments
★ Section 6402 - Authority to make credits or refunds
★ Section 6403 - Overpayment of installment
★ Section 6404 - Abatements
★ Section 6405 - Reports of refunds and credits
★ Section 6406 - Prohibition of administrative review of decisions
★ Section 6407 - Date of allowance of refund or credit
★ Section 6408 - State escheat laws not to apply
★ Section 6409 - Refunds disregarded in the administration of Federal programs and federally assisted programs
★ Subchapter B: Rules of Special Application
★ Section 6411 - Tentative carryback and refund adjustments
★ Section 6412 - Floor stocks refunds
★ Section 6413 - Special rules applicable to certain employment taxes
★ Section 6414 - Income tax withheld
★ Section 6415 - Credits or refunds to persons who collected certain taxes
★ Section 6416 - Certain taxes on sales and services
★ Section 6417 - Repealed. Pub. L. 94-455, title XIX, Section 1906(a)(25), Oct. 4, 1976, 90 Stat. 1827
★ Section 6418 - Repealed. Pub. L. 101-508, title XI, Section 11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388-528
★ Section 6419 - Excise tax on wagering
★ Section 6420 - Gasoline used on farms
★ Section 6421 - Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
★ Section 6422 - Cross references
★ Section 6423 - Conditions to allowance in the case of alcohol and tobacco taxes
★ Section 6424 - Repealed. Pub. L. 97-424, title V, Section 515(b)(5), Jan. 6, 1983, 96 Stat. 2181
★ Section 6425 - Adjustment of overpayment of estimated income tax by corporation
★ Section 6426 - Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
★ Section 6427 - Fuels not used for taxable purposes
★ Section 6428 - 2008 recovery rebates for individuals
★ Section 6429 - Advance payment of portion of increased child credit for 2003
★ Section 6430 - Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
★ Section 6431 - Credit for qualified bonds allowed to issuer
★ Section 6432 - COBRA premium assistance
★ Chapter 66: Limitations
★ Subchapter A: Limitations on Assessment and Collection
★ Section 6501 - Limitations on assessment and collection
★ Section 6502 - Collection after assessment
★ Section 6503 - Suspension of running of period of limitation
★ Section 6504 - Cross references
★ Subchapter B: Limitations on Credit or Refund
★ Section 6511 - Limitations on credit or refund
★ Section 6512 - Limitations in case of petition to Tax Court
★ Section 6513 - Time return deemed filed and tax considered paid
★ Section 6514 - Credits or refunds after period of limitation
★ Section 6515 - Cross references
★ Subchapter C: Mitigation of Effect of Period of Limitations
★ Section 6521 - Mitigation of effect of limitation in case of related taxes under different chapters
★ Subchapter D: Periods of Limitation in Judicial Proceedings
★ Section 6531 - Periods of limitation on criminal prosecutions
★ Section 6532 - Periods of limitation on suits
★ Section 6533 - Cross references
★ Chapter 67: Interest
★ Subchapter A: Interest on Underpayments
★ Section 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax
★ Section 6602 - Interest on erroneous refund recoverable by suit
★ Section 6603 - Deposits made to suspend running of interest on potential underpayments, etc.
★ Subchapter B: Interest on Overpayments
★ Section 6611 - Interest on overpayments
★ Section 6612 - Cross references
★ Subchapter C: Determination of Interest Rate; Compounding of Interest
★Section 6621 - Determination of rate of interest
★Section 6622 - Interest compounded daily
★ Subchapter D: Notice Requirements
★Section 6631 - Notice requirements
★ Chapter 68: Additions to the Tax, Additional Amounts, and Assessable Penalties
★ Subchapter A: Additions to the Tax and Additional Amounts
★ Part I: General Provision
★ Section 6651 - Failure to file tax return or to pay tax
★ Section 6652 - Failure to file certain information returns, registration statements, etc.
★ Section 6653 - Failure to pay stamp tax
★ Section 6654 - Failure by individual to pay estimated income tax
★ Section 6655 - Failure by corporation to pay estimated income tax
★ Section 6656 - Failure to make deposit of taxes
★ Section 6657 - Bad checks
★ Section 6658 - Coordination with title 11
★ Section 6659 to 6661 - Repealed. Pub. L. 101-239, title VII, Section 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399
★ Part II: Accuracy-Related and Fraud Penalties
★ Section 6662 - Imposition of accuracy-related penalty on underpayments
★ Section 6662A - Imposition of accuracy-related penalty on understatements with respect to reportable transactions
★ Section 6663 - Imposition of fraud penalty
★ Section 6664 - Definitions and special rules
★ Part III: Applicable Rules
★ Section 6665 - Applicable rules
★ Subchapter B: Assessable Penalties
★ Part I: General Provisions
★ Section 6671 - Rules for application of assessable penalties
★ Section 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax
★ Section 6673 - Sanctions and costs awarded by courts
★ Section 6674 - Fraudulent statement or failure to furnish statement to employee
★ Section 6675 - Excessive claims with respect to the use of certain fuels
★ Section 6676 - Erroneous claim for refund or credit
★ Section 6677 - Failure to file information with respect to certain foreign trusts
★ Section 6678 - Repealed. Pub. L. 99-514, title XV, Section 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740
★ Section 6679 - Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
★ Section 6680 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817
★ Section 6681 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817
★ Section 6682 - False information with respect to withholding
★ Section 6683 - Repealed. Pub. L. 109-135, title IV, Section 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626
★ Section 6684 - Assessable penalties with respect to liability for tax under chapter 42
★ Section 6685 - Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
★ Section 6686 - Failure to file returns or supply information by DISC or former FSC
★ Section 6687 - Repealed. Pub. L. 101-239, title VII, Section 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
★ Section 6688 - Assessable penalties with respect to information required to be furnished under section 7654
★ Section 6689 - Failure to file notice of redetermination of foreign tax
★ Section 6690 - Fraudulent statement or failure to furnish statement to plan participant
★ Section 6691 - Reserved
★ Section 6692 - Failure to file actuarial report
★ Section 6693 - Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
★ Section 6694 - Understatement of taxpayer's liability by tax return preparer
★ Section 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
★ Section 6695A - Substantial and gross valuation misstatements attributable to incorrect appraisals
★ Section 6696 - Rules applicable with respect to sections 6694, 6695, and 6695A
★ Section 6697 - Assessable penalties with respect to liability for tax of regulated investment companies
★ Section 6698 - Failure to file partnership return
★ Section 6698A - Repealed. Pub. L. 96-223, title IV, Section 401(a), Apr. 2, 1980, 94 Stat. 299
★ Section 6699 - Failure to file S corporation return
★ Section 6700 - Promoting abusive tax shelters, etc.
★ Section 6701 - Penalties for aiding and abetting understatement of tax liability
★ Section 6702 - Frivolous tax submissions
★ Section 6703 - Rules applicable to penalties under sections 6700, 6701, and 6702
★ Section 6704 - Failure to keep records necessary to meet reporting requirements under section 6047(d)
★ Section 6705 - Failure by broker to provide notice to payors
★ Section 6706 - Original issue discount information requirements
★ Section 6707 - Failure to furnish information regarding reportable transactions
★ Section 6707A - Penalty for failure to include reportable transaction information with return
★ Section 6708 - Failure to maintain lists of advisees with respect to reportable transactions
★ Section 6709 - Penalties with respect to mortgage credit certificates
★ Section 6710 - Failure to disclose that contributions are nondeductible
★ Section 6711 - Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
★ Section 6712 - Failure to disclose treaty-based return positions
★ Section 6713 - Disclosure or use of information by preparers of returns
★ Section 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions
★ Section 6715 - Dyed fuel sold for use or used in taxable use, etc.
★ Section 6715A - Tampering with or failing to maintain security requirements for mechanical dye injection systems
★ Section 6716 - Failure to file information with respect to certain transfers at death and gifts
★ Section 6717 - Refusal of entry
★ Section 6718 - Failure to display tax registration on vessels
★ Section 6719 - Failure to register or reregister
★ Section 6720 - Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
★ Section 6720A - Penalty with respect to certain adulterated fuels
★ Section 6720B - Fraudulent identification of exempt use property
★ Section 6720C - Penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance
★ Part II: Failure to Comply With Certain Information Reporting Requirements
★ Section 6721 - Failure to file correct information returns
★ Section 6722 - Failure to furnish correct payee statements
★ Section 6723 - Failure to comply with other information reporting requirements
★ Section 6724 - Waiver; definitions and special rules
★ Section 6725 - Failure to report information under section 4101
★ Subchapter C: Procedural Requirements
★ Section 6751 - Procedural requirements
★ Chapter 69: General Provisions Relating To Stamps
★ Section 6801 - Authority for establishment, alteration, and distribution
★ Section 6802 - Supply and distribution
★ Section 6803 - Accounting and safeguarding
★ Section 6804 - Attachment and cancellation
★ Section 6805 - Redemption of stamps
★ Section 6806 - Occupational tax stamps
★ Section 6807 - Stamping, marking, and branding seized goods
★ Section 6808 - Special provisions relating to stamps
★ Chapter 70: Jeopardy, Receiverships, Etc.
★ Subchapter A: Jeopardy
★ Part I: Termination of Taxable Year
★ Section 6851 - Termination assessments of income tax
★ Section 6852 - Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
★ Part II: Jeopardy Assessments
★ Section 6861 - Jeopardy assessments of income, estate, gift, and certain excise taxes
★ Section 6862 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
★ Section 6863 - Stay of collection of jeopardy assessments
★ Section 6864 - Termination of extended period for payment in case of carryback
★ Part III: Special Rules With Respect To Certain Cash
★ Section 6867 - Presumptions where owner of large amount of cash is not identified
★ Subchapter B: Receiverships, Etc.
★ Section 6871 - Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
★ Section 6872 - Suspension of period on assessment
★ Section 6873 - Unpaid claims
★ Chapter 71: Transferees and Fiduciaries
★ Section 6901 - Transferred assets
★ Section 6902 - Provisions of special application to transferees
★ Section 6903 - Notice of fiduciary relationship
★ Section 6904 - Prohibition of injunctions
★ Section 6905 - Discharge of executor from personal liability for decedent's income and gift taxes
★ Chapter 72: Licensing and Registration
★ Subchapter A: Licensing
★ Section 7001 - Collection of foreign items
★ Subchapter B: Registration
★ Section 7011 - Registration - persons paying a special tax
★ Section 7012 - Cross references
★ Chapter 73: Bonds
★ Section 7101 - Form of bonds
★ Section 7102 - Single bond in lieu of multiple bonds
★ Section 7103 - Cross references - Other provisions for bonds
★ Chapter 74: Closing Agreements and Compromises
★ Section 7121 - Closing agreements
★ Section 7122 - Compromises
★ Section 7123 - Appeals dispute resolution procedures
★ Section 7124 - Cross references
★ Chapter 75: Crimes, Other Offenses, and Forfeitures
★ Subchapter A: Crimes
★ Part I: General Provisions
★ Section 7201 - Attempt to evade or defeat tax
★ Section 7202 - Willful failure to collect or pay over tax
★ Section 7203 - Willful failure to file return, supply information, or pay tax
★ Section 7204 - Fraudulent statement or failure to make statement to employees
★ Section 7205 - Fraudulent withholding exemption certificate or failure to supply information
★ Section 7206 - Fraud and false statements
★ Section 7207 - Fraudulent returns, statements, or other documents
★ Section 7208 - Offenses relating to stamps
★ Section 7209 - Unauthorized use or sale of stamps
★ Section 7210 - Failure to obey summons
★ Section 7211 - False statements to purchasers or lessees relating to tax
★ Section 7212 - Attempts to interfere with administration of internal revenue laws
★ Section 7213 - Unauthorized disclosure of information
★ Section 7213A - Unauthorized inspection of returns or return information
★ Section 7214 - Offenses by officers and employees of the United States
★ Section 7215 - Offenses with respect to collected taxes
★ Section 7216 - Disclosure or use of information by preparers of returns
★ Section 7217 - Prohibition on executive branch influence over taxpayer audits and other investigations
★ Part II: Penalties Applicable To Certain Taxes
★ Section 7231 - Failure to obtain license for collection of foreign items
★ Section 7232 - Failure to register or reregister under section 4101, false representations of registration status, etc.
★ Section 7233 - Repealed. Pub. L. 94-455, title XIX, Section 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846
★ Section 7234 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815
★ Section 7235 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816
★ Section 7236 - Repealed. Pub. L. 93-490, Section 3(b)(1), Oct. 26, 1974, 88 Stat. 1466
★ Section 7237, 7238 - Repealed. Pub. L. 91-513, title III, Section 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292
★ Section 7239 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816
★ Section 7240 - Repealed. Pub. L. 101-508, title XI, Section 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388-528
★ Section 7241 - Repealed. Pub. L. 100-418, title I, Section 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
★ Subchapter B: Other Offenses
★ Section 7261 - Representation that retailers' excise tax is excluded from price of article
★ Section 7262 - Violation of occupational tax laws relating to wagering - failure to pay special tax
★ Section 7263 - Repealed. Pub. L. 94-455, title XIX, Section 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846
★ Section 7264 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816
★ Section 7265 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815
★ Section 7266 - Repealed. Pub. L. 93-490, Section 3(b)(3), Oct. 26, 1974, 88 Stat. 1467
★ Section 7267 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816
★ Section 7268 - Possession with intent to sell in fraud of law or to evade tax
★ Section 7269 - Failure to produce records
★ Section 7270 - Insurance policies
★ Section 7271 - Penalties for offenses relating to stamps
★ Section 7272 - Penalty for failure to register or reregister
★ Section 7273 - Penalties for offenses relating to special taxes
★ Section 7274 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816
★ Section 7275 - Penalty for offenses relating to certain airline tickets and advertising
★ Subchapter C: Forfeitures
★ Part I: Property Subject to Forfeiture
★ Section 7301 - Property subject to tax
★ Section 7302 - Property used in violation of internal revenue laws
★ Section 7303 - Other property subject to forfeiture
★ Section 7304 - Penalty for fraudulently claiming drawback
★ Part II: Provisions Common to Forfeitures
★ Section 7321 - Authority to seize property subject to forfeiture
★ Section 7322 - Delivery of seized personal property to United States marshal
★ Section 7323 - Judicial action to enforce forfeiture
★ Section 7324 - Special disposition of perishable goods
★ Section 7325 - Personal property valued at $100,000 or less
★ Section 7326 - Disposal of forfeited or abandoned property in special cases
★ Section 7327 - Customs laws applicable
★ Section 7328 - Cross references
★ Subchapter D: Miscellaneous Penalty and Forfeiture Provisions
★ Section 7341 - Penalty for sales to evade tax
★ Section 7342 - Penalty for refusal to permit entry or examination
★ Section 7343 - Definition of term "person"
★ Section 7344 - Extended application of penalties relating to officers of the Treasury Department
★ Chapter 76: Judicial Proceedings
★ Subchapter A: Civil Actions by the United States
★ Section 7401 - Authorization
★ Section 7402 - Jurisdiction of district courts
★ Section 7403 - Action to enforce lien or to subject property to payment of tax
★ Section 7404 - Authority to bring civil action for estate taxes
★ Section 7405 - Action for recovery of erroneous refunds
★ Section 7406 - Disposition of judgments and moneys recovered
★ Section 7407 - Action to enjoin tax return preparers
★ Section 7408 - Actions to enjoin specified conduct related to tax shelters and reportable transactions
★ Section 7409 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
★ Section 7410 - Cross references
★ Subchapter B: Proceedings by Taxpayers and Third Parties
★ Section 7421 - Prohibition of suits to restrain assessment or collection
★ Section 7422 - Civil actions for refund
★ Section 7423 - Repayments to officers or employees
★ Section 7424 - Intervention
★ Section 7425 - Discharge of liens
★ Section 7426 - Civil actions by persons other than taxpayers
★ Section 7427 - Tax return preparers
★ Section 7428 - Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
★ Section 7429 - Review of jeopardy levy or assessment procedures
★ Section 7430 - Awarding of costs and certain fees
★ Section 7431 - Civil damages for unauthorized inspection or disclosure of returns and return information
★ Section 7432 - Civil damages for failure to release lien
★ Section 7433 - Civil damages for certain unauthorized collection actions
★ Section 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
★ Section 7434 - Civil damages for fraudulent filing of information returns
★ Section 7435 - Civil damages for unauthorized enticement of information disclosure
★ Section 7436 - Proceedings for determination of employment status
★ Section 7437 - Cross references
★ Subchapter C: The Tax Court
★ Part I: Organization and Jurisdiction
★ Section 7441 - Status
★ Section 7442 - Jurisdiction
★ Section 7443 - Membership
★ Section 7443A - Special trial judges
★ Section 7443B - Repealed. Pub. L. 110-458, title I, Section 108(l), Dec. 23, 2008, 122 Stat. 5110
★ Section 7444 - Organization
★ Section 7445 - Offices
★ Section 7446 - Times and places of sessions
★ Section 7447 - Retirement
★ Section 7448 - Annuities to surviving spouses and dependent children of judges and special trial judges
★ Part II: Procedure
★ Section 7451 - Fee for filing petition
★ Section 7452 - Representation of parties
★ Section 7453 - Rules of practice, procedure, and evidence
★ Section 7454 - Burden of proof in fraud, foundation man.ager, and transferee cases
★ Section 7455 - Service of process
★ Section 7456 - Administration of oaths and procurement of testimony
★ Section 7457 - Witness fees
★ Section 7458 - Hearings
★ Section 7459 - Reports and decisions
★ Section 7460 - Provisions of special application to divisions
★ Section 7461 - Publicity of proceedings
★ Section 7462 - Publication of reports
★ Section 7463 - Disputes involving $50,000 or less
★ Section 7464 - Intervention by trustee of debtor's estate
★ Section 7465 - Provisions of special application to transferees
★ Part III: Miscellaneous Provisions
★ Section 7471 - Employees
★ Section 7472 - Expenditures
★ Section 7473 - Disposition of fees
★ Section 7474 - Fee for transcript of record
★ Section 7475 - Practice fee
★ Part IV: Declaratory Judgments
★ Section 7476 - Declaratory judgments relating to qualification of certain retirement plans
★ Section 7477 - Declaratory judgments relating to value of certain gifts
★ Section 7478 - Declaratory judgments relating to status of certain governmental obligations
★ Section 7479 - Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
★ Subchapter D: Court Review of Tax Court Decisions
★ Section 7481 - Date when Tax Court decision becomes final
★ Section 7482 - Courts of review
★ Section 7483 - Notice of appeal
★ Section 7484 - Change of incumbent in office
★ Section 7485 - Bond to stay assessment and collection
★ Section 7486 - Refund, credit, or abatement of amounts dis.allowed
★ Section 7487 - Cross references
★ Subchapter E: Burden of Proof
★ Section 7491 - Burden of proof
★ Chapter 77: Miscellaneous Provisions
★ Section 7501 - Liability for taxes withheld or collected
★ Section 7502 - Timely mailing treated as timely filing and paying
★ Section 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
★ Section 7504 - Fractional parts of a dollar
★ Section 7505 - Sale of personal property acquired by the United States
★ Section 7506 - Administration of real estate acquired by the United States
★ Section 7507 - Exemption of insolvent banks from tax
★ Section 7508 - Time for performing certain acts postponed by reason of service in combat zone or contingency operation
★ Section 7508A - Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
★ Section 7509 - Expenditures incurred by the United States Postal Service
★ Section 7510 - Exemption from tax of domestic goods purchased for the United States
★ Section 7511 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
★ Section 7512 - Separate accounting for certain collected taxes, etc.
★ Section 7513 - Reproduction of returns and other documents
★ Section 7514 - Authority to prescribe or modify seals
★ Section 7515 - Repealed. Pub. L. 94-455, title XII, Section 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
★ Section 7516 - Supplying training and training aids on request
★ Section 7517 - Furnishing on request of statement explaining estate or gift valuation
★ Section 7518 - Tax incentives relating to merchant marine capital construction funds
★ Section 7519 - Required payments for entities electing not to have required taxable year
★ Section 7520 - Valuation tables
★ Section 7521 - Procedures involving taxpayer interviews
★ Section 7522 - Content of tax due, deficiency, and other notices
★ Section 7523 - Graphic presentation of major categories of Federal outlays and income
★ Section 7524 - Annual notice of tax delinquency
★ Section 7525 - Confidentiality privileges relating to taxpayer communications
★ Section 7526 - Low-income taxpayer clinics
★ Section 7527 - Advance payment of credit for health insurance costs of eligible individuals
★ Section 7528 - Internal Revenue Service user fees
★ Chapter 78: Discovery of Liability and Enforcement of Title
★ Subchapter A: Examination and Inspection
★ Section 7601 - Canvass of districts for taxable persons and objects
★ Section 7602 - Examination of books and witnesses
★ Section 7603 - Service of summons
★ Section 7604 - Enforcement of summons
★ Section 7605 - Time and place of examination
★ Section 7606 - Entry of premises for examination of taxable objects
★ Section 7607 - Repealed. Pub. L. 98-473, title II, Section 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98-573, title II, Section 213(b)(1), Oct. 30, 1984, 98 Stat. 2988
★ Section 7608 - Authority of internal revenue enforcement officers
★ Section 7609 - Special procedures for third-party summonses
★ Section 7610 - Fees and costs for witnesses
★ Section 7611 - Restrictions on church tax inquiries and examinations
★ Section 7612 - Special procedures for summonses for computer software
★ Section 7613 - Cross references
★ Subchapter B: General Powers and Duties
★ Section 7621 - Internal revenue districts
★ Section 7622 - Authority to administer oaths and certify
★ Section 7623 - Expenses of detection of underpayments and fraud, etc.
★ Section 7624 - Reimbursement to State and local law enforcement agencies
★ Subchapter C: Repealed
★ Section 7641 - Repealed. Pub. L. 94-455, title XIX, Section 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832
★ Subchapter D: Possessions
★ Section 7651 - Administration and collection of taxes in possessions
★ Section 7652 - Shipments to the United States
★ Section 7653 - Shipments from the United States
★ Section 7654 - Coordination of United States and certain possession individual income taxes
★ Section 7655 - Cross references
★ Chapter 79: Definitions
★ Section 7701 - Definitions
★ Section 7702 - Life insurance contract defined
★ Section 7702A - Modified endowment contract defined
★ Section 7702B - Treatment of qualified long-term care insurance
★ Section 7703 - Determination of marital status
★ Section 7704 - Certain publicly traded partnerships treated as corporations
★ Chapter 80: General Rules
★ Subchapter A: Application of Internal Revenue Laws
★ Section 7801 - Authority of Department of the Treasury
★ Section 7802 - Internal Revenue Service Oversight Board
★ Section 7803 - Commissioner of Internal Revenue; other officials
★ Section 7804 - Other personnel
★ Section 7805 - Rules and regulations
★ Section 7806 - Construction of title
★ Section 7807 - Rules in effect upon enactment of this title
★ Section 7808 - Depositaries for collections
★ Section 7809 - Deposit of collections
★ Section 7810 - Revolving fund for redemption of real property
★ Section 7811 - Taxpayer Assistance Orders
★ Subchapter B: Effective Date and Related Provisions
★ Section 7851 - Applicability of revenue laws
★ Section 7852 - Other applicable rules
★ Subchapter C: Provisions Affecting More Than One Subtitle
★ Section 7871 - Indian tribal governments treated as States for certain purposes
★ Section 7872 - Treatment of loans with below-market interest rates
★ Section 7873 - Income derived by Indians from exercise of fishing rights
★ Section 7874 - Rules relating to expatriated entities and their foreign parents
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