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26 U.S.C. § 6695 — Other assessable penalties with respect to the preparation of tax returns for other persons
Federal law — U.S. Code and appendices · legal_authorities
**(a) Failure to furnish copy to taxpayer** Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with section 6107(a) with respect to such return or claim shall pay a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year shall not exceed $25,000.
**(b) Failure to sign return** Any person who is a tax return preparer with respect to any return or claim for refund, who is required by regulations prescribed by the Secretary to sign such return or claim, and who fails to comply with such regulations with respect to such return or claim shall pay a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year shall not exceed $25,000.
**(c) Failure to furnish identifying number** Any person who is a tax return preparer with respect to any return or claim for refund and who fails to comply with section 6109(a)(4) with respect to such return or claim shall pay a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year shall not exceed $25,000.
**(d) Failure to retain copy or list** Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with section 6107(b) with respect to such return or claim shall pay a
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Stable record: federal_law:legal_authorities:record_usc_1893983eba6f5e767bcbbf7c
Source file: Laws/federal/codes/united-states-code/title-26/section-6695-other-assessable-penalties-with-respect-to-the-preparation-of-tax-return--631c188cd5.md
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Source location: Title 26, Chapter 68, § 6695; chapter-068-additions-to-the-tax-additional-amounts-and-assessable-penalties.md
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**(a) Failure to furnish copy to taxpayer** Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with section 6107(a) with respect to such return or claim shall pay a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year shall not exceed $25,000.
**(b) Failure to sign return** Any person who is a tax return preparer with respect to any return or claim for refund, who is required by regulations prescribed by the Secretary to sign such return or claim, and who fails to comply with such regulations with respect to such return or claim shall pay a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year shall not exceed $25,000.
**(c) Failure to furnish identifying number** Any person who is a tax return preparer with respect to any return or claim for refund and who fails to comply with section 6109(a)(4) with respect to such return or claim shall pay a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year shall not exceed $25,000.
**(d) Failure to retain copy or list** Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with section 6107(b) with respect to such return or claim shall pay a penalty of $50 for each such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to any return period shall not exceed $25,000.
**(e) Failure to file correct information returns** Any person required to make a return under section 6060 who fails to comply with the requirements of such section shall pay a penalty of $50 for—
(1) each failure to file a return as required under such section, and
(2) each failure to set forth an item in the return as required under section,
unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to any return period shall not exceed $25,000.
**(f) Negotiation of check** Any person who is a tax return preparer who endorses or otherwise negotiates (directly or through an agent) any check made in respect of the taxes imposed by this title which is issued to a taxpayer (other than the tax return preparer) shall pay a penalty of $500 with respect to each such check. The preceding sentence shall not apply with respect to the deposit by a bank (within the meaning of section 581) of the full amount of the check in the taxpayer’s account in such bank for the benefit of the taxpayer.
**(g) Failure to be diligent in determining eligibility for certain tax benefits** Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with due diligence requirements imposed by the Secretary by regulations with respect to determining—
(1) eligibility to file as a head of household (as defined in section 2(b)) on the return, or
(2) eligibility for, or the amount of, the credit allowable by section 24, 25A(a)(1), or 32,
shall pay a penalty of $500 for each such failure.
**(h) Adjustment for inflation**
(1) **In general** — In the case of any failure relating to a return or claim for refund filed in a calendar year beginning after 2014, each of the dollar amounts under subsections (a), (b), (c), (d), (e), (f), and (g) 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 2013” for “calendar year 2016” in subparagraph (A)(ii) thereof.
(2) **Rounding** — If any amount adjusted under paragraph (1)—
(A) is not less than $5,000 and is not a multiple of $500, such amount shall be rounded to the next lowest multiple of $500, and
(B) is not described in subparagraph (A) and is not a multiple of $5, such amount shall be rounded to the next lowest multiple of $5.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Addition to the tax** In case of failure—
(1) to file any return required under authority of subchapter A of chapter 61 (other than part III thereof), subchapter A of chapter 51 (relating to distilled spirits, wines, and beer), or of subchapter A of chapter 52 (relating to tobacco, cigars, cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate;
(2) to pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or
(3) to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 21 calendar days from the date of notice and demand therefor (10 business
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Notification and submission** — Any agreement entered into under [section 3803(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section3803/b&num=0&edition=prelim) shall enter into force with respect to the United States if (and only if)—
(A) the President, at least 90 calendar days before the day on which the President enters into the trade agreement, notifies the House of Representatives and the Senate of the President’s intention to enter into the agreement, and promptly thereafter publishes notice of such intention in the Federal Register;
(B) within 60 days after entering into the agreement, the President submits to the Congress a description of those changes to existing laws that the President considers would be required in order to bring the United States into compliance with the agreement;
(C) after entering into the agreement, the President submits to the Congress, on a day on which both Houses of Congress are in session, a copy of the final legal text of the agreement, together with—
(i) a draft of an implementing bill described in [section 3803(b)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section3803/b/3&num=0&edition=prelim);
(ii) a statement of any administrative action proposed to implement the trade agreement; and
(iii) the supporting information described in paragraph (2); and
(D) the implementing bill is enacted into law.
(2) **Supporting information** — The supporting information required under paragraph (1)(C)(iii) consists of—
(A) an explanation as to how the implementing bill and proposed administrative action will change or affect existing law; and
(B) a statement—
(i) asserting that the agreement makes
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credit**
(1) **In general** — In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the credit percentage of so much of the taxpayer’s earned income for the taxable year as does not exceed the earned income amount.
(2) **Limitation** — The amount of the credit allowable to a taxpayer under paragraph (1) for any taxable year shall not exceed the excess (if any) of—
(A) the credit percentage of the earned income amount, over
(B) the phaseout percentage of so much of the adjusted gross income (or, if greater, the earned income) of the taxpayer for the taxable year as exceeds the phaseout amount.
**(b) Percentages and amounts** For purposes of subsection (a)—
(1) **Percentages** — The credit percentage and the phaseout percentage shall be determined as follows: In the case of an eligible individual with:The credit percentage is:Thephaseoutpercentageis: 1 qualifying child3415.98 2 qualifying children4021.06 3 or more qualifying children4521.06 No qualifying children7.65 7.65
(2) **Amounts**
(A) *In general* — Subject to subparagraph (B), the earned income amount and the phaseout amount shall be determined as follows: In the case of an eligible individual with:The earned income amount is:Thephaseoutamount is: 1 qualifying child$6,330$11,610 2 or more qualifying children$8,890$11,610 No qualifying children$4,220 $5,280
(B) *Joint returns* — In the case of a joint return filed by an eligible individual and such individual’s spouse, the phaseout amount determined under subparagraph (A) shall be increased by $5,000.
**(c) Definitions and special rules** For purposes of this section—
(1) **Eligible individual**
(A) *In general* — The term “e
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(1) **Person** — The term “person” shall be construed to mean an+d include an individual, a trust, estate, partnership, association, company or corporation.
(2) **Partnership and partner** — The term “partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term “partner” includes a member in such a syndicate, group, pool, joint venture, or organization.
(3) **Corporation** — The term “corporation” includes associations, joint-stock companies, and insurance companies.
(4) **Domestic** — The term “domestic” when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations.
(5) **Foreign** — The term “foreign” when applied to a corporation or partnership means a corporation or partnership which is not domestic.
(6) **Fiduciary** — The term “fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.
(7) **Stock** — The term “stock” includes shares in an association, joint-stock company, or insurance company.
(8) **Shareholder** — The term “shareholder” includes a member in an association, joint-stock company, or insurance company.
(9) **United States** — The term “United States” when used in a geographical sense includes only the States and the District of Columb
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Entertainment, amusement, recreation, or qualified transportation fringes**
(1) **In general** — No deduction otherwise allowable under this chapter shall be allowed for any item—
(A) *Activity* — With respect to an activity which is of a type generally considered to constitute entertainment, amusement, or recreation, or
(B) *Facility* — With respect to a facility used in connection with an activity referred to in subparagraph (A).
(2) **Special rules** — For purposes of applying paragraph (1)—
(A) Dues or fees to any social, athletic, or sporting club or organization shall be treated as items with respect to facilities.
(B) An activity described in section 212 shall be treated as a trade or business.
(3) **Denial of deduction for club dues** — Notwithstanding the preceding provisions of this subsection, no deduction shall be allowed under this chapter for amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or other social purpose.
(4) **Qualified transportation fringes** — No deduction shall be allowed under this chapter for the expense of any qualified transportation fringe (as defined in section 132(f)) provided to an employee of the taxpayer.
**(b) Gifts**
(1) **Limitation** — No deduction shall be allowed under section 162 or section 212 for any expense for gifts made directly or indirectly to any individual to the extent that such expense, when added to prior expenses of the taxpayer for gifts made to such individual during the same taxable year, exceeds $25. For purposes of this section, the term “gift” means any item excludable from gross income of the recipient under section 102 which is not excludable from his gross income under any other provision of this chapter, but such term does not inc
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Any person who employs a tax return preparer to prepare any return or claim for refund other than for such person at any time during a return period shall make a return setting forth the name, taxpayer identification number, and place of work of each tax return preparer employed by him at any time during such period. For purposes of this section, any individual who in acting as a tax return preparer is not the employee of another tax return preparer shall be treated as his own employer. The return required by this section shall be filed, in such manner as the Secretary may by regulations prescribe, on or before the first July 31 following the end of such return period.
**(b) Alternative reporting** In lieu of the return required by subsection (a), the Secretary may approve an alternative reporting method if he determines that the necessary information is available to him from other sources.
**(c) Return period defined** For purposes of subsection (a), the term “return period” means the 12-month period beginning on July 1 of each year.
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Federal law — U.S. Code and appendices · legal_authorities
Page 3799
TITLE 26—INTERNAL REVENUE CODE
§ 6695
who is an income tax return preparer with respect to
such return or claim, such person shall pay a penalty
of $100 with respect to such return or claim.’’
Subsec. (b). Pub. L. 101–239, § 7732(a), substituted
‘‘Willful or reckless conduct’’ for ‘‘Willful understate-
ment of liability’’ in heading and amended text gen-
erally. Prior to amendment, text read as follows: ‘‘If
any part of any understatement of liability with re-
spect to any return or claim for refund is due to a will-
ful attempt in any manner to understate the liability
for a tax by a person who is an income tax return pre-
parer with respect to such return or claim, such person
shall pay a penalty of $500 with respect to such return
or claim. With respect to any return or claim, the
amount of the penalty payable by any person by reason
of this subsection shall be reduced by the amount of
the penalty paid by such person by reason of subsection
(a).’’
Subsec. (c)(1). Pub. L. 101–239, § 7737(a), inserted at end
‘‘Nothing in this paragraph shall be construed to pro-
hibit any counterclaim for the remainder of such pen-
alty in a proceeding begun as provided in paragraph
(2).’’
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2015 AMENDMENT
Pub. L. 114–113, div. Q, title II, § 210(b), Dec. 18, 2015,
129 Stat. 3085, provided that: ‘‘The amendment made by
this section [amending this section] shall apply to re-
turns prepared for taxable years ending after the date
of the enactment of this Act [Dec. 18, 2015].’’
EFFECTIVE DATE OF 2008 AMENDMENT
Pub. L. 110–343, div. C, title V, § 506(b), Oct. 3, 2008, 122
Stat. 3880, provided that: ‘‘The amendment made by
this section [amending this section] shall apply—
‘‘(1) in the case of a position
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