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26 U.S.C. § 6702 — Frivolous tax submissions

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6702 — Frivolous tax submissions

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Source file: Laws/federal/codes/united-states-code/title-26/section-6702-frivolous-tax-submissions--a024f42baa.md
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Source location: Title 26, Chapter 68, § 6702; chapter-068-additions-to-the-tax-additional-amounts-and-assessable-penalties.md

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**(a) Civil penalty for frivolous tax returns** A person shall pay a penalty of $5,000 if— (1) such person files what purports to be a return of a tax imposed by this title but which— (A) does not contain information on which the substantial correctness of the self-assessment may be judged, or (B) contains information that on its face indicates that the self-assessment is substantially incorrect, and (2) the conduct referred to in paragraph (1)— (A) is based on a position which the Secretary has identified as frivolous under subsection (c), or (B) reflects a desire to delay or impede the administration of Federal tax laws. **(b) Civil penalty for specified frivolous submissions** (1) **Imposition of penalty** — Except as provided in paragraph (3), any person who submits a specified frivolous submission shall pay a penalty of $5,000. (2) **Specified frivolous submission** — For purposes of this section— (A) *Specified frivolous submission* — The term “specified frivolous submission” means a specified submission if any portion of such submission— (i) is based on a position which the Secretary has identified as frivolous under subsection (c), or (ii) reflects a desire to delay or impede the administration of Federal tax laws. (B) *Specified submission* — The term “specified submission” means— (i) a request for a hearing under— (I) section 6320 (relating to notice and opportunity for hearing upon filing of notice of lien), or (II) section 6330 (relating to notice and opportunity for hearing before levy), and (ii) an application under— (I) section 6159 (relating to agreements for payment of tax liability in installments), (II) section 7122 (relating to compromises), or (III) section 7811 (relating to taxpayer assistance orders). (3) **Opportunity to withdraw submission** — If the Secretary provides a person with notice that a submission is a specified frivolous submission and such person withdraws such submission within 30 days after such notice, the penalty imposed under paragraph (1) shall not apply with respect to such submission. **(c) Listing of frivolous positions** The Secretary shall prescribe (and periodically revise) a list of positions which the Secretary has identified as being frivolous for purposes of this subsection. The Secretary shall not include in such list any position that the Secretary determines meets the requirement of section 6662(d)(2)(B)(ii)(II). **(d) Reduction of penalty** The Secretary may reduce the amount of any penalty imposed under this section if the Secretary determines that such reduction would promote compliance with and administration of the Federal tax laws. **(e) Penalties in addition to other penalties** The penalties imposed by this section shall be in addition to any other penalty provided by law. **(f) Partnership adjustments** An administrative adjustment request under section 6227 and a partnership adjustment tracking report under section 6226(b)(4)(A) shall be treated as a return for purposes of this section.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6320 — Notice and opportunity for hearing upon filing of notice of lien

**(a) Requirement of notice** (1) **In general** — The Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section 6323. (2) **Time and method for notice** — The notice required under paragraph (1) shall be— (A) given in person; (B) left at the dwelling or usual place of business of such person; or (C) sent by certified or registered mail to such person’s last known address, not more than 5 business days after the day of the filing of the notice of lien. (3) **Information included with notice** — The notice required under paragraph (1) shall include in simple and nontechnical terms— (A) the amount of unpaid tax; (B) the right of the person to request a hearing during the 30-day period beginning on the day after the 5-day period described in paragraph (2); (C) the administrative appeals available to the taxpayer with respect to such lien and the procedures relating to such appeals; (D) the provisions of this title and procedures relating to the release of liens on property; and (E) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act. **(b) Right to fair hearing** (1) **In general** — If the person requests a hearing in writing under subsection (a)(3)(B) and states the grounds for the requested hearing, such hearing shall be held by the Internal Revenue Service Independent Office of Appeals. (2) **One hearing per period** — A person shall be entitled to only one hearing under this section with respect to the taxable period to which the unpaid tax specified in subsection (a)(3)(A) relates. (3) **Impartial officer**

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6031 — Return of partnership income

**(a) General rule** Every partnership (as defined in section 761(a)) shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by subtitle A, and such other information, for the purpose of carrying out the provisions of subtitle A as the Secretary may by forms and regulations prescribe, and shall include in the return the names and addresses of the individuals who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual. **(b) Copies to partners** Each partnership required to file a return under subsection (a) for any partnership taxable year shall (on or before the day on which the return for such taxable year was required to be filed) furnish to each person who is a partner or who holds an interest in such partnership as a nominee for another person at any time during such taxable year a copy of such information required to be shown on such return as may be required by regulations. Information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates, except— (1) in the case of a partnership which has elected the application of section 6221(b) for the taxable year, (2) as provided in the procedures under section 6225(c), (3) with respect to statements under section 6226, or (4) as otherwise provided by the Secretary. **(c) Nominee reporting** Any person who holds an interest in a partnership as a nominee for another person— (1) shall furnish to the partnership, in the manner prescribed by the Secretary, the name and address of such other person, and any other information for such taxable year as the Secretary may by f

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6702 — Frivolous tax submissions

Page 3806 TITLE 26—INTERNAL REVENUE CODE § 6701 tion [enacting this section] shall take effect on the day after the date of the enactment of this Act [Sept. 3, 1982].’’ § 6701. Penalties for aiding and abetting under- statement of tax liability (a) Imposition of penalty Any person— (1) who aids or assists in, procures, or ad- vises with respect to, the preparation or pres- entation of any portion of a return, affidavit, claim, or other document, (2) who knows (or has reason to believe) that such portion will be used in connection with any material matter arising under the inter- nal revenue laws, and (3) who knows that such portion (if so used) would result in an understatement of the li- ability for tax of another person, shall pay a penalty with respect to each such document in the amount determined under sub- section (b). (b) Amount of penalty (1) In general Except as provided in paragraph (2), the amount of the penalty imposed by subsection (a) shall be $1,000. (2) Corporations If the return, affidavit, claim, or other docu- ment relates to the tax liability of a corpora- tion, the amount of the penalty imposed by subsection (a) shall be $10,000. (3) Only 1 penalty per person per period If any person is subject to a penalty under subsection (a) with respect to any document relating to any taxpayer for any taxable pe- riod (or where there is no taxable period, any taxable event), such person shall not be sub- ject to a penalty under subsection (a) with re- spect to any other document relating to such taxpayer for such taxable period (or event). (c) Activities of subordinates (1) In general For purposes of subsection (a), the term ‘‘procures’’ includes— (A) ordering (or otherwise causing) a sub- ordinate to do an act, and (B) knowing of,

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6702

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